死因财产及其司法处理

因自然人死亡而产生的财产和债权，可统称为“死因财产”。死因财产与遗产既有联系，又有区别。死因财产的权利主体可以分为程序意义上的权利人、实体意义上的权利人和实际权利人，三个层次的权利人范围依次缩小。死因财产的义务主体较为复杂，因死因财产的类型不同而有所差异。丧葬费、丧葬补助金、死亡赔偿金、抚恤金、特别补助金、特别慰问金、亲友慰问金等是典型的死因财产。司法实践中，对死因财产宜作如下类型化处理：法律规范的强制性规定〉实体意义上权利人的合意〉执行遗嘱或参照遗嘱继承〉参照法定继承。

On the Properties Occurred by Death and the Judicial Allocation

The properties and claims caused by the death of a natural person can be collectively referred to as ＂the properties occurred by death＂. It has both links and differences with and from heritage. The subjects of right in the properties occurred by death can be divided into the right holders in the sense of procedure, the right holders in the substantive sense and the actual right holders, with the range of holders narrowed down in turn. And the subjects of obligation are more complex and vary according to the different types of properties. Some typical ones include funeral expenses, funeral grants, death compensation, pension, special grants, special condolence payments, relatives and friends condolence payments. In the judicial practice, the properties occurred by death should be allocated as the following types ： the mandatory provisions of the legal norms 〉 the consensus of the right holders in substantive sense 〉 the execution of wills or reference wills 〉 reference to the statutory succession.