Marx introduces the concept of interest bearing capital and his M-M'
formula variation of the M-C-M' formula here in Volume I:

Part II: The Transformation of Money into Capital
Chapter Four: The General Formula for Capital



http://www.marxists.org/archive/marx/works/1867-c1/ch04.htm

Value therefore now becomes value in process, money in process, and,
as such, capital. It comes out of circulation, enters into it again,
preserves and multiplies itself within its circuit, comes back out of
it with expanded bulk, and begins the same round ever afresh. [14]
M-M', money which begets money, such is the description of Capital
from the mouths of its first interpreters, the Mercantilists.

Buying in order to sell, or, more accurately, buying in order to sell
dearer, M-C-M', appears certainly to be a form peculiar to one kind of
capital alone, namely, merchants’ capital. But industrial capital too
is money, that is changed into commodities, and by the sale of these
commodities, is re-converted into more money. The events that take
place outside the sphere of circulation, in the interval between the
buying and selling, do not affect the form of this movement. Lastly,
in the case of interest-bearing capital, the circulation M-C-M'
appears abridged. We have its result without the intermediate stage,
in the form M-M', “en style lapidaire” so to say, money that is worth
more money, value that is greater than itself.
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