With the rapid development and widespread application of artificial intelligence technology, the concept of labor is undergoing unprecedented changes. The traditional concept of labor mainly revolves around human physical and mental labor, while the rise of artificial intelligence is gradually changing this situation. Robots, intelligent algorithms, and automation systems are replacing or assisting humans in completing many work tasks, which not only redefines the connotation of labor but also has profound impacts on the job market, labor productivity, and skill requirements. To better understand and respond to the labor transformation brought by artificial intelligence, traditional labor value theory needs to be updated to adapt to the new reality of the AI era.