對於漢代壁畫墓墓主人身份的疑議，目前學界有兩大看法：一種視為高級貴族，另一種則認為是二千石左右的地方官吏。本文從漢代兩京地區的壁畫墓墓室形制、隨葬玉衣、壁畫題材與形式的存續、文獻記載等角度重新思考兩京壁畫的墓主身份與文化傳播等問題，認為西漢長安地區壁畫墓墓主具有列侯以上較高等級的身份，洛陽地區則可能具經濟實力但身份較低，可能在墓室內以長安地區高等級墓葬的裝飾手法來滿足自我、凸顯與一般民眾的不同。由於文獻上對壁畫墓的使用情形沒有嚴格記載，所以東漢末以後成為各地官吏、富豪裝飾墓室並用以凸顯自身身份與文化的手法。一直到北朝晚期、隋唐以後，壁畫墓才又成為高階墓主才能使用的墓葬裝飾。

Regarding the doubts of the owners' identity of Han mural tombs, there are two major viewpoints in the academic circle: first, they were lords, Marquis is the least; and second, regional officials with annual incomes of about two thousand Dan. This essay suggests that the owners of the mural tombs in Chang-an area had higher social positions-marquis or above, and those in Luo-yang area had lower social statuses regardless of their wealth. It reexamines the layout of the mural tombs in the two Han capitals, the jade burial suits, the themes and the duration of genres of the tomb murals, related documents, and more. Perhaps, there were more refined and advance tomb decorations in the mural tombs in Chang-an that provided sufficient evidence for the owners' intentions of elevating their social statuses. As there were insufficient and indeterminate records in related documents regarding the applications of tomb murals, regional officials and wealthy people used these murals in their tombs to promote their identity and cultural levels after the end of Eastern Han Dynasty. It was not until late Northern Dynasty, Sui Dynasty, and Tang Dynasty that tomb murals had become the burial decorations of owners of higher social positions.