The Late Ming Dynasty is placed in the transitional period of new and old concept. The old concept has lost power of public, new philosophy thoughts has not established. Be subjected to environment influence in ages, there is a great deal of description on businessman, business activity and money concept in “Sanyan Erpai”. Deeply influenced by enlighten thought, Feng and Ling affirmed the positive role of business activity in promoting the development of society. They agree with business activity and merchants' business consciousness. They hold attentive, affirmative attitude on merchant and business. At the same time, they also take notice of harm to society that the phenomenon of desire crosscurrent and pursuing money under the social values. To those corrupt public morals, Feng and Ling condemn and animadvert strongly. Therefore, the commercial value of “Sanyan and Erpai” take on a kind of complex state. “Sanyanand Erpai” not only advocate ethics of “Gentleman not speech benefit” but also represent affirmation on pursuing wealth and envying money. “Sanyan and Erpai” not only express the history change of traditional business consciousness vividly but also display ages contests in perfect business moral value for us. In view of this, “Sanyan and Erpai” not only has higher literature appreciate value but also has higher historical data value. Therefore, re-examining commercial value in “Sanyan and Erpai” with contemporary visual angle, delving Ling's and Feng's true thought condition at society transitional period, not only has important literature value but also has far-reaching history meaning and reality meaning.