The invention relates to a material measure for a position measuring device, comprising at least one measuring track with incremental markings and at least one measuring track with absolute markings. The invention also relates to a position measuring device comprising a material measure according to the invention and a scanning unit that can be moved in relation to said measure for scanning the incremental markings and the absolute markings. The aim of the invention is to provide a material measure for a measuring system that is simple and cost-effective to produce, permits the determination of an absolute position and overcomes the disadvantages of prior art. To achieve this, the material measure according to the invention is characterised in that the incremental markings are formed by magnetically active elements and the absolute markings by magnetically passive elements.