Abstract: Foster's theory of "material transformation discontinuity" constitutes a key pillar of contemporary eco-Marxist research. However, as real-world ecological issues grow increasingly complex and theoretical concerns continue to expand, this theory—whilst gaining a broader perspective—has gradually revealed three internal tensions and interpretative limits. Specifically, in the natural and historical dimensions, whilst the theory places an increasing emphasis on macro-level empirical narratives from the natural sciences, it has relatively weakened its analysis of social forms and concrete labour processes; in the spatial and value dimensions, whilst it elucidates the global transfer of ecological costs, it fails to explore these from the perspective of capital's value accumulation and profit mechanisms; and between theoretical critique and practical application, whilst its diagnosis of a systemic crisis grows increasingly acute, it lacks concrete translation into real-world contexts such as production sites, state capacity and technological governance. To transcend these limitations, it is necessary to re-ground objective ecological constraints within the labour process itself, to trace spatial imbalances back to underlying value relations, and thereby to transform abstract theoretical critique into concrete social action.