Legal basis: Article 143 of the Supreme People's Court's Interpretation on the Application of the Criminal Procedure Law of People's Republic of China (PRC): The persons liable for compensation in incidental civil litigation include: (1) criminal defendants and other accomplices who have not been investigated for criminal responsibility; (2) the guardian of the criminal defendant; (3) Heirs of death penalty criminals; (four) in the same criminal case, the heir of the defendant who died before the case was concluded; (five) other units and individuals who should be liable for the material losses of the victims according to law.