《長沙走馬樓三國吳簡．嘉禾吏民田家莂》中詳載三國時期孫吳政權治下荊州長沙地區土地資料，開啟學者研究相關課題之空間。過去已有學者探討相關問題，並取得諸多成果，惟受限於研究方式，較難分析若干土地現象的背後意義。本文運用羅蘭茲曲線概念分析《嘉禾吏民田家莂》中所見土地資料，在群組化田家資料並分析後，除可得知此時期貧富差距之外，更可透過比較貧富不同群組間的特色，瞭解到土地持有多寡與身分高低確有相當程度之關係，身分越高者所持有的土地數量較多，土地品質也較好，符合鄭玄所謂「富者貴美且多」之情形。過去學者探討《嘉禾吏民田家莂》時，認為其租稅率屬於達五成之重稅，所以應是租佃土地。更有學者主張這些土地對耕作者具有不利性質，持有土地越多代表田主經濟地位越差。然經詳細考實後，所謂「重稅」一說有其疑問，且三國時期屬於戰亂之世，不宜以秦漢承平時期「三十稅一」之稅率比較，恐怕尚有諸多再商榷之空間。至於此處土地具有不利性質一說，從諸多角度考核後，該說甚難成立。直接認為相關土地係私有土地，或許反而更能減少諸多問題，更能配合所見諸多土地現象。

The vast number of land records of Changsha County of the Eastern Wu found in the newly unearthed document Changsha Zoumalou Sanguo Wujian Jiahe limin tianjia bie enable us to research land related issues in the Three Kingdoms period. Large number of researchers have committed their efforts into related fields but not much of them have look into the characteristics of land in the Jiahe limin tianjia bie (嘉禾吏民田家莂, Farmer's receipt in the Jiahe period). This article uses Lorenz Curve and its concept to analyze records of Jiahe limin tianjia bie to compare the economic characteristics of different farming groups to investigate the wealth distribution and the relation between social status and wealth. It is found that farmers not only have larger lands but also enjoy several economic superiority such as higher concentration of land and lands with lower tax rate. Past researchers have deemed all lands in Jiahe limin tianjia bie as part of a land tenure system because tax rates of 50% or higher were documented. These high tax rates were argued to be predatory and led to a negative correlation between the area of land owned and economic status. However, one can't compare tax rate against peace period, like at the high of Han Dynasty, and war period such as the Three Kingdoms period. As heavier taxes in the time of war can be expected. Furthermore, confirmation is needed to verify that the 50% tax rate indeed applied to most land parcels. A better understanding toward Jiahe limin tianjia bie might be achieved if the land are treated as ordinary private properties.