唐、宋二朝，對於官、吏犯謀反、大逆等罪，主事者除了主刑的懲處外，還必須有附加刑罰，即籍沒犯罪者資財、田宅等家產。但在官、吏犯枉法、貪贓罪至死刑或流刑時，是否應該籍沒犯罪者家產，卻有不同的看法，唐代官員主張監還所貪贓的錢財，而宋代官員則主張籍沒犯罪者所有家產。一般而言，籍沒貲產是被認為懲奸戢吏最有效的方法。然而，籍沒貲產所造成的後果，是犯罪者的妻離子散，流浪街頭；因此，應該謹慎選擇適用的對象，只能用於枉法、貪贓官吏，不可施用在政敵，也不能擴大至人民身上。整體而言，宋廷對吏員枉法貪贓的懲處比官員來得重。官員犯枉法、自盜、贓罪至死，才能籍沒其家產；吏員犯枉法、貪贓至流配時，就必須附加刑罰，籍沒其資財。不過，如同官員一樣，吏員得以向上級官衙訴雪，也會在判死刑後貸死，改為流配編管，籍沒其家產而已。

There were major penalty and incidental punishment for officials who committed rebellion and corruption in Tang and Song dynasty. Incidental punishment means confiscating property, land and houses of criminals. There were different opinions about confiscating property. Money that come from illegal ways would be confiscated in Tang's institution. But all the property should be confiscated in Song's institution. However, the consequences of confiscating all the property caused to broken and homeless family. So it was an important issue that whom should be punished. In general, punishment were used in illegal officials but not for opposite party and common people in society. In general, punishment is more severe for official than minister. If minister committed death penalty, they would be punished confiscating property. But if official committed crimes to banishment, they would be treated to incidental punishment. Ministers and officials had right to appeal to upper government. They maybe receive an alternative death penalty and sentenced to banish punishment.