This investigation plans to analyze the approximation between the legal form and the commodity form. Based on the studies of the soviet jurist Evguiéni Pachukanis, this work is an attempt to reconstruct the process of logical deduction of legal and political forms, as developed by the author, from the categories of political economy, as presented by Marx. It is understood that the State's and Law's historical deduction are fundamental in order to comprehend the classist feature they may contain, but the logical deduction allows us to analyze the fetishism of State and Law as the same as commodity fetishism. Therefore, legal and political system in capitalism have an organic relation with capital, understood as social relation. This approach allows us to identify the capitalist nature of the State and comprehend its manifestation as socially determined by the commodity form.