本文擬藉由小說往往能反映民俗實況之特性，試圖透過宗教經典、文物以外文獻之記載，來闡明地獄「十王信仰」在宋代之發展情況及其所反映之社會功能與價值觀。 首先，筆者簡單整理並說明佛、道文獻中之「十王信仰」，以做為分析宋代文言小說所反映之「十王信仰」的依據。其次，分析宋代文言小說中與「十王信仰」相關之記載，從記載「三王」之例，證明「十王」官僚體系在組合完成之前的確歷經「三王」之組合，並在其組合完成之後，仍舊有部分地區存在地獄「三王」觀念之事實；也從描寫「十王」之例，究明宋人欲藉此類故事證明「十王信仰」存在之意圖；更從各篇「一王」之例，歸納出「十王信仰」故事突顯「勸善懲惡」、「亡者救贖」等創作意圖及「宗教經典之宣傳」之社會功能，此外亦反映了因重視「正直」與「孝順」等人性而產生之「正直之人，死為冥王」、「孝順之人，地府延命增壽」之宋人價值觀；接著，透過「十王信仰」之故事，進而探知自南宋以後，宋人逐漸將「十王信仰」與「寄庫錢」習俗相結合，達到預修死後功德之目的；最後則指出，「十王信仰」與宋代齋醮熱潮間相輔相成之情況及其對後世中國人薦亡習俗之影響。

The characteristic of tales usually reflects citizens' condition. Therefore, this paper attempts to expound the connection between 'The belief of Ten Kings in the underworld' in Song Dynasty and its social forms, folkways, and values with these non-religious scriptures, novel. I shall start with disscussing 'The belief of Ten Kings in the underworld' in Song tales based on Buddhism and Daoism. Then I will explain the development of 'Ten Kings' is related to the belief of 'Three Kings' to 'Ten Kings'. The fact that few regional people still believed in Three Kings' system can provide an explanation about Song people's attempts to describe of Ten Kings. Besides, according to 'One King', it shows that ten kings' stories express the admonition of being virtuous and punish evils, the expiation for departed spirits, and the publicity of religion etc. Furthermore, the respect of justice and filial piety results in these beliefs and values: 'Being filial so being immortal', 'Being righteous then become the lord of death'. In the dynasty of Nan Song (1127-1279), people integrated gradually the 'belief of Ten Kings in the underworle' and 'Burning Joss paper' to accumulate virtue. At last, this paper points out that the situation between the belief of Ten Kings in the underworld and the great mass favor of Dao ritual, Zhaijiao (齋醮), not only complemented each other at that time, but also affects the belief of the underworld later in Chinese society.