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Anything used to account for Our energy added into a system.  The practice of ensuring We each added Our "fair share" into the system/community began in scarcity to ensure there were no "skaters" (Ones who took but gave nothing).  It began in trade/barter with goods and services being the accounting mechanism.  And then it went representational when the issues of trade/barter became too much.

In the few societies that lived in abundance, though the cultures differed, the common things were that They did not develop "money," there was no poverty, and the caring Ones took care of things, not the psychopaths controlling things as happens in all moneyed societies.