十九世紀初年，諸如《說帖類編》、《說帖辨例新編》等專收刑部「說帖」的法律專書相繼問世，連著名的《刑案匯覽》系列專書也都標榜以刑部說帖為其最主要的輯錄內容。本文分析刑部律例館在乾隆後期開始負責撰寫說帖的制度背景，並以若干案例考察刑部官員藉以「比附重輕」的法律推理，進而重新檢視其與唐律「輕重相舉」的異同處。十九世紀清朝說帖採用「比附重輕」的法律推理，並不經常表現出論者所謂的皇帝經常任意干預司法，而實應更大程度地被視為是清代司法體系不願或是不能「委任法官以量刑之權」而不得不然的結果；整體而論，清代「比附重輕」對司法造成的影響，恐怕不在於論者所謂的破壞了法律的安定性，而其實主要反映刑部官員在當時條件下希望透過「比附重輕」來保障法律安定性的歷史事實。

This essay delves into the legal documents of Shuotei which spread much more widely in the Chinese commercial press in the beginning of the nineteenth century. Analyzing the background of the Shuotei (a persuasive statement) mainly made by a committee ad hoc of Luliguan (office of legislation) in the Board of Justice at least from the 1780s in Qing government, I revisit the mainstream opinion at least since one century ago that prone to downplay the legal reasoning about making an analogy in the Qing code and instead to praise the way of making an analogy adopted in Tang code in the eighth century. In general speaking, making an analogy in Shuotei actually reflected those judges could only through this legal reasoning to protect the stability of the similar principle as nulla poena sine lege (Latin: “no penality without a law”) in the framework of the Qing legal system, rather than deteriorating the stability of the law.