本文首先对以物抵债的性质展开分析，并在此基础上，梳理了我国及几 个有代表性国家对以物抵债问题的界定。在我国的司法实践中，出现了将债务更改解释下的以物抵债定性为诺成性的判决说理，这同债务更改学说的解释相符，而代物清偿和债务更改两种学说也在以物抵债的有偿性上达成了一致。应视以物抵债为诺成性、有偿性的。在司法适用方面，由于《民法典》并未全数吸收《九民纪要》中的有关规定，故仍有必要借用后者这一非正式法律渊源来对以物抵债的司法适用进行分析。首先，以物抵债可划分为履行期限届满前、后达成的两种情形；其次，后者可依物权是否变动再做划分，而前者又可依物权变动公示与否再做划分。《民法典》和《九民纪要》对以物抵债具体问题的法律适用仍存在一些留白。因此，可以从补充“带押过户”的司法解释做起填补来；并分类适用新旧抵押权的“组合模式”、“分段模式”以及变更抵押权的模式。如此，有 利于降低交易成本，也便利了民商事活动的开展。 

Substitute performance by thing, which is accord and satisfaction under some specific occasion as many knows. The research on this problem generally follows a pattern that practice promotes theoretical creations. Chinese civil law academics use the experience of other countries for reference. Such as theories from Germany and Japan, two countries belong to continental law system. Yet, there surely is something in common on this issue between the civil law in China and countries belong to case law system. One Chinese scholar come up with a definition from the aspect of law act. And there are three kinds of theories used for explaining this problem, and working through the characters of it. With the cases emerged in an endless stream, even went to the Supreme Court. On basis of the Property Law and the Contract Law, the 9th conference minute proclaimed the types of substitute performance by thing, aiming leading the practice of judicial towards the much more comprehensive future. Though the promulgate of the Civil Law didn’t bring many norms in filling the margin. We are delighted to see that maybe the solution for this issue won't keep us waiting too long.