There are two transformation paths for manufacturing servitization, positive and negative. Previous studies have mainly discussed the resource foundation required for positive transformation, while the study of reverse transformation path and resource conditions in the digitalization context is still a black box. Based on the theory of resource value, Midea's home appliance business was selected for grounded research. The results show that the reverse transformation path of manufacturing servitization in digitalization context is manifested as a shift from scenario-based solutions to scenario-based products, which in turn affects enterprise performance. The reverse transformation path requires four resource conditions: strategy management and user experience，market leaders, digitalization of industrial chains, and manufacturing resource foundation. The relationship in the reverse transformation path of servitization in the context of digitalization was clarified, which provides a new solution for solving the "servitization paradox" and compensating for the lack of applicable conditions for reverse transformation paths in existing research.