《继承法》规定，遗产是指公民死亡时留下的个人合法财产，可由其继承人依法继承。要做到正确处理遗产，分清遗产的范围很关键。与遗产易混淆的其中一种情况是被继承人生前为第三人设定的财产，实质上等于被继承人生前已经处分的财产，只是未实际交付而已，这部分财产的所有权 The “Inheritance Law” stipulates that inheritance refers to the legal property of individuals left by citizens upon their death and may be inherited by their heirs according to law. To properly handle the heritage, to distinguish the scope of the heritage is the key. One of the things that can be confused with the inheritance is the property set for the third person in the lifetime of the decedent, which is substantially the same as the property that has been disposed of before the decedent’s death, but has not been actually delivered. The ownership of the part of the property