一篇墓文的撰著創作過程，除了書寫者之外，還有墓主的家屬、親友、門生、故吏等許多人，同時參與其間，因此，墓誌銘是由集體活動才完成，它具有相當社會意義。本文以士人仕宦歷程的各種際遇，以及婦女出嫁後的持家生涯等兩大動點，來探討宋代墓誌銘中的報償表述法和它的意涵。 本文首先敘述古來天人感應思想，揉合了道教「賞善罰惡」思想，以及佛法「因果輪迴」之說，到了宋代形成很通俗的果報觀念，它反映在墓文的表述方式上，採取「善有善報」為其主軸。「善報」的具體呈現如高官厚祿、資財滿盈、松壽鶴齡、子孫滿堂…等人間福份，古今相類似，並無大差異。但若是好人善士蹇厄早逝，則常興發深刻的哀悼，並將人間缺憾還諸天地。 再次，士大夫在漫漫宦途上，窮通順逆之叵測難料，多微妙反射在墓文裏。官員們的政績以司法良窳最受突顯，這與社會經濟的複雜變化相對應，因宋代法律涉入民間生活更廣更深，故理訟判案不但影響仕途，且與陰德冥報連結起來。 本文後半部則在觀察婦女操持家務，所得的現世福報。除「傳統婦德」之外，墓誌銘對婦女稱頌讚美的新內容，正代表社會環境快速變動下，宋代賦予主婦們的新工作。如因科舉盛行，妻子支持丈夫追求功名，或母親培養子嗣向學應舉，漫漫遙遙路途上，婦女擔負生計的包袱，格外沉重；又如中小型家庭成員較少，常發生絕嗣危機，為繁衍家族各房支，許多主婦還須撫育小叔、小姑、他房姪兒、姪女等遺孤長大成人，甚至割捨親子，過繼給無後的房脈，以延續其香火。 宋代分家現象頻繁，每家可利用的資源減少，應付災變急難的能力降低，家庭一旦變故，非仰賴外來援助不可。宋代婦女從事生產或兼業者不少，有支配部份財物的權利，經常賑濟族親、姻戚、鄰閭，乃至貧病外人，她們日常的布施行為，也被當作種善因得好果的事例，在墓文中加以宣揚。 宋代婦女在夫家必須挑起順婦、賢妻、慈母等各型吃重的角色，再加添時代的新任務，人世間的報償再豐盈，仍不足鬆解長年肩負的辛勞，她們紛紛尋覓心靈的避風港，有虔誠信奉宗教者、有潛心體證教理者。士大夫對婦女們崇奉教義、修行證果的成就，也都不吝給予極高的肯定和讚揚。 宋代墓誌銘撰作者，將士人所秉持的價值理念編織在墓文裏，不但推廣了通俗化的因果報應信念，藉以莊嚴往生者、安慰在世者，同時也勸化周圍的旁觀者。

This thesis highlights the sorts of fortune Sung court officials experienced and women’s career of keeping house after marrying as two major focal points to probe into the statement law of ‘the karma’ and its meaning in the epitaph of Sung Dynasty. The Sung Dynasty inscription was full of beautiful but empty diction. However as content increases, it offers many true materials. The very popular idea that ‘one good turn deserves another’ at the time is reflected as a recompense item of the epitaph. This belongs to more high-ranking officers, wealthy families and abundant descendants and other good fortunes. The law had already taken root in folk life of Sung Dynasty. Therefore the officers’ achievements are most focused on one’s performance in the administration of justice. Whether the officer decides a case prudently, it not only concerns his official’s future but will influence his family and even his descendants’ destiny. From the contents narrated of women in the epitaph, one learns about the economic environment of that time. The changes are extremely fast. The housewife takes the multiple roles of wife, daughter-in-laws, mother at the same time. In order to support her husband or son to pursue the scholarly honor of official rank, she needs to put in even more and more hard work. Therefore the women often place their souls on religious belief after working hard. Court officials are full of praise for the virtues of the officer and housewife. This is exactly the values that the society adhered to at that time.