Funeral expenses and death pensions do not belong to the scope of inheritance stipulated in China's inheritance law and cannot be inherited as inheritance. When the funeral expenses actually paid exceed the amount paid by the unit, the excess cannot be deducted from the death pension. The rest of the funeral expenses and death pension can refer to inheritance, but care should be given to minors who have no financial resources to live on the deceased or their immediate family members who have lost their ability to work. The specific reasons are as follows: 1. Pensions and death benefits are not legacies. Legacy is left by citizens when they die, and can be transferred to others' personal legal property according to law. Article 3 of China's "Inheritance Law" stipulates that inheritance is the personal legal property left by a citizen when he dies, including: (1) the income of a citizen; (2) Houses, savings and daily necessities of citizens; (3) Citizens' trees, livestock and poultry; (4) Cultural relics, books and materials of citizens; (five) the means of production that the law allows citizens to own; (six) the property rights in the copyright and patent rights of citizens; (7) Other lawful properties of citizens (securities and creditor's rights represented by property, etc.). ). The time when a citizen dies is the specific time limit for delineating an inheritance, which occurs after the death of a citizen, not what is left behind when the citizen dies, so it is not an inheritance. At the same time, only when citizens have the capacity for civil conduct and civil rights can they obtain property ownership or other legal creditor's rights by exercising certain civil acts. Funeral expenses and pensions are paid by the unit where citizens work, not based on the civil acts before their death. 2. Death pension is a living allowance paid by the citizen's unit to the close relatives or dependents of the deceased in accordance with the relevant provisions after the death of the citizen, and it also has certain spiritual comfort content. The object of payment is the close relatives or supporters of the deceased, which is a kind of economic help or comfort to the close relatives of the deceased. It is used to give special care and relief to the close relatives of the deceased, especially the minors who rely on the deceased to live without financial resources or the immediate family members who have lost their ability to work. It is a comfort to the mental pain of the close relatives of the deceased. The treatment of death pension can be reasonably divided with reference to the principle of inheritance treatment in the inheritance law, and appropriate care can be given to minors who have no financial resources or their immediate family members who have lost their ability to work. 3. Death payment is the related expenses incurred by the close relatives of the deceased in handling the funeral of the deceased, which generally includes the expenses of transporting the corpse, cremation, farewell ceremony, purchasing the urn and storing the ashes. The funeral expenses paid by the deceased unit are a kind of economic help for the relatives of the deceased to handle funeral matters, which is used to solve the practical difficulties encountered by the relatives of the deceased in funeral expenses. Burying the deceased is the obligation of close relatives or heirs, and it is also the moral requirement of public order and good customs in our society. Letting the deceased rest in peace is also a comfort to the relatives of the deceased. Funeral expenses paid by relatives or heirs can be deducted from the funeral expenses paid by the unit, but the insufficient part should not be deducted from the pension, but should be shared with other heirs or close relatives. If the funeral expenses paid by the unit exceed the actual expenditure, the excess part can be reasonably divided with the pension with reference to the principle of inheritance treatment in the inheritance law. To sum up, pension and death pension are generally the expenses that need to be compensated after the death of the parties due to accidents or work reasons; Although this expense cannot be inherited, it can be allocated by inheritance clause. Therefore, as a family member, we must negotiate when dealing with it, so as not to cause family conflicts.