The property of Buddhist temples in Jin Dynasty originated most of time from inherited the former dynasty and denoted by believers. Houses, lands, garden trees are the main asserts of Buddhist temples, and part of the temples depended on debit and credit gain the profits. The land property administration of Buddhist temples mainly relied on growing their own, hired farming and cultivated by the second tax account etc. If there were land disputes, some disputes solved by each other and the others resorted to government through litigation channel. The stone inscription of land property often became the primary evidence. The Buddhist temples needed pay taxes, but some powerful temples do their utmost utilized their social influence evaded the taxes.
