通过对现有文献资料中有关西夏功德司材料的梳理,进一步对西夏功德司的承启作用、职掌、官职名称及任职人员进行考述和增补,认为西夏功德司的承启作用主要体现在以下三个方面:一是西夏功德司是在承袭唐朝“功德使”临时差遣制的基础上设置的,并使这一中央僧署机构设置趋于稳定;二是在功德司的职能方面,借鉴了同时期宋朝多个机构共管僧务的经验;三是对元朝中央僧署的设置产生影响。元朝承西夏之制在中央设“功德使司”管理僧务和吐蕃事务,进一步扩展了功德使司的职掌。西夏功德司的职掌主要涉及作法事、译经校经、僧人的试经剃度、僧官的管理等。此外,还在前人研究基础上对文献资料中所见西夏功德司任职人员进行了增补,对《天盛改旧新定律令》中关于功德司的原始材料进行了重新录文校译。 By reviewing the existing literature about the materials of Xixia merit, further examining and supplementing the functions, positions and titles of the merit department of Xixia, the author thinks that the leading role of Xixia merit department is mainly reflected in the following Three aspects: First, the Western Xia Dynasty Merit Division is set up on the basis of inheritance of the temporary system of “meritorious deeds” of the Tang Dynasty and stabilizes the central monk’s office structure; secondly, in the aspect of the functions of the Merit Division , Drawing on the experiences of multiple agencies in the same period of the Song Dynasty in conciliation of monks and monks; third, they influenced the arrangement of monks in the Yuan Dynasty. The system of Cheng Xixia by the Yuan Dynasty set up the “Merits and Disabilities Department” in the Central Government to manage monastic and Tubo affairs, further expanding the merit of the Merit Division. Western Xia Gong Department of Duty mainly involves the practice of law, the classics by the Buddhist scriptures, the trial of monks, shaman, monk officer management. In addition, on the basis of previous studies, supplements were also made to the staff of Xixia Gongde Department which was found in the documents and re-censoried the original materials about the Gospel Division in the “New Law of Tiansheng Alteration”.