唐代從中央到地方都設有監禁犯人的監獄。「中央」刑部、大理寺、御史台均有監獄，並且涉及其間審判權的角力。此外，中唐以後北司宦官集團所主持的「內侍獄」亦有監獄，且更代表對南衙司法管轄權的侵奪，值得重視。地方從京畿到府州縣均有監獄和大批獄政管理人員。唐代律令對於獄政管理，有完整而具體的規範。舉凡男女異獄、桎梏、給食衣糧、醫療、探監、逃獄、錄囚等等，均有詳盡規定。獄政管理人員本身亦有相關法律責任。唐代筆記文學、判文和敦煌出土文獻亦可參照瞭解獄政管理之落實。唐代雖有完善獄政管理制度，但實際上卻仍存在嚴重獄政弊端，其中最常見的包括：1.州縣留獄尚繁，該出獄而未出獄，常導致有久病死獄中；2.囚犯既受寒暑風露之侵；又受過度刑訊之苦，造成獄政弊病；3.管理獄政的「典吏」容易「妄生威福」；而主事的官員又常不加詳查，種種獄政缺失因此而生等等。唐代君王多次下詔要求檢查獄政，而這些詔書內容所見獄政弊端，竟與地藏王普薩到閻羅王身邊聽獄的因緣相符合，是唐代中葉出現的某些偽造的地藏王經典，竟意外地反應了唐代獄政嚴重弊端的課題。

The Tang Dynasty established jail system and management from the center authorities to local government. The legislation of the Tang Dynasty has integrated and specific in jail management, which included the male and female different prison, the shackles, the food clothes grain, the medical service, visit prisoners, the prison escape and so on, all of these materials have stipulation in details. The jail's administrative staffs also have the legal responsibility. Through Tang's literatures, sentence articles and the Dunhuang literature materials, we might understand the reality of the jail management in Tang Dynasty. Tang Dynasty has the integrity regulations on the jail management, however, it still exists the serious defects. We can often seen the flaws as following: first, the state authority has many status, prisoners should be discharged but not, which cause some sick prisoners to die; secondly, the prisoners in jail not only endure cold wind and burning hot, but also exact confession by means of torture; thirdly, the jail managers misuse the power; and the staffs are not fulfill his duty at work. Therefore, all sorts of jail' flaws thus produce. The kings order to inspect the jail managements for many times in Tang Dynasty. The contents of decrees are the same as the Ksitigarbha Bodhisattva to the Yama side to listens to the judgment. In the middle Tang Dynasty, the Ksitigarbha classics are forged, and the contents have response the jail serious flaws of Tang Dynasty.