犯罪資財入官的情況很多，本文以反逆罪為中心，分析籍沒家財涉及的相關問題。反逆罪的籍沒法不以戶籍為資財沒官的依據，而以同財共居與否為重要指標。反逆罪的籍沒法是官方的強制執行法，它與民間的分家慣例不同，也不強制家產應分割，而且只要不是罪人或同居緣坐親，其分額內的財產還是可以留還。這個查封工作應由勾官體系檢勘，但後期也常由中使負責。沒官的資財分別交由各財政機構收貯，可是中唐以後卻常納入內庫，以擴張王權。反逆罪有時因政治情勢改變而獲得平反，此時已沒官的資財除非得到皇帝的特別允許，不在返還之限。尤其當沒官資財已賞賜或分配給臣民時，就更增加返還的難度與複雜性。 There are many circumstances under which an official's property could be confiscated after being suspected of a certain crime. This study focuses on the crime of treason, and analyzes the issues related to the confiscation of family properties. The confiscation of family properties that followed the crime of treason was not done according to the domicile address of the criminal. It was done according to whether the confiscated property was common property of the criminal and his family. The confiscation of family properties was a compulsorily enforced law. It differed from the way civilians separated wealth among the family, and did not divide the belongings by force. If the property did not belong to the criminal or family members deemed guilty by blood association, the rightful owners could still be spared of the confiscation. Such a confiscation had to be conducted with an audit by an auditing official, but in the latter part of the Tang, it was often handled by a eunuch sent by the emperor. The confiscated properties should be kept by various financial authorities, but after the middle of the Tang Dynasty, they were integrated into the emperor's private purse in order to emphasize his authority and power. The crime of treason could sometimes be annulled due to political changes. In such a case, the confiscated goods would be returned to the family only under special authorization of the emperor. It would be more difficult and complicated to return the goods to the family if they already had been granted as rewards to the emperor's subjects.