Marcel Mauss’ s discussion on gift exchange needs to be embedded in the context of existing system of mutual aid theory. Meanwhile,scientific socialism and its practice had a direct connection with the analysis and writing The Gift. The obligatory system of gift giving,accepting,and reciprocating is the foundation for both gift analysis and the construction of modern social order. This paper attempts to re-understand The Giftfrom the perspectives of scientific socialism,exchange,new morality,political philosophy,and methodology.