Classical/Quantum=Commutative/Noncommutative?

In 1926, Dirac stated that quantum mechanics can be obtained from classical theory through a change in the only rule. In his view, classical mechanics is formulated through commutative quantities (c-numbers) while quantum mechanics requires noncommutative one (q-numbers). The rest of theory can be unchanged. In this paper we critically review Dirac's proposition. We provide a natural formulation of classical mechanics through noncommutative quantities with a non-zero Planck constant. This is done with the help of the nilpotent unit, which squares to zero. Thus, the crucial role in quantum theory shall be attributed to the usage of complex numbers.