「掩骴」就是掩埋棄置不收或不殮的屍體(包括死人之骨)。本文旨在討論此種禮俗的用意及其中所蘊含的魂魄觀。結論如下：(1)屍體的來源，主要有兵災、自然災害(以水患較多)、客死異鄉、盜墓、因病而死不能自收等；(2)掩骴的目的，除了撫恤、防疾疫等用意之外，也有一些宗教、信仰的因素。當時人相信，棄置不殮或不收的無主屍骨是會祟人的，「以慰游魂」成了重要的功能之一；(3)掩骴是建立在「屍骨有知」這樣一種魂魄觀之上。傳統靈魂觀似乎有「身體化」(或「骨骼化」)的傾向。先秦兩漢的魂魄觀除了「二元的靈魂觀」、「氣論」為主靈魂觀之外，這應該是相當重要的一條線索。 This paper discusses the practice of "burying uncared-for corpses" (yen-tzu) in ancient China and the concept of soul implied in this practice. Warfare, natural disasters (mainly floods), death away from home, grave robbing, and disease led to the appearance of neglected corpses. Though the practice of "burying uncared-for corpses" aimed at philanthropic relief and epidemic prevention, it was also motivated by the religious belief that abandoned corpses could be harmful. This religious belief depicted the soul as a kind of physical entity with consciousness and feeling. Thus, the burial of corpses provided a consolation for these wandering souls. In addition to the dualistic concept of the soul and the theory of "ch'i" prevalent in Ch'in and Han China, this aspect of the soul as a physical entity deserves more attention so as to form a more comprehensive understanding of the concept of the soul in ancient China.