以上两个术语均是指给死者之受益人的费用。区别在于 death benefit是指（1)由雇主向死亡雇员家属或受益人支付的津贴或指根据《社会保险法》提供的抚恤金，称为“死亡抚恤金”；(2)因投保人（如人身意外保险或年金保险等）死亡由保险公司向受益人赔付的费用，有些类似人寿保险金，称为 “死亡保险金”[1]。death grant则是指由政府提供给死者家属等专用于支付丧葬开支之费用，应为“丧葬费”[2]。现在有的英汉词典将death benefit译为“丧葬福利金”，而把death grant译为 “死亡补助金”[3]，这些译法似乎都不准确。
[1] "Amount paid under insurance policy on death of insured. A payment made by an employer to the beneficiary or beneficiaries of a deceased employee on account of the death of the employee. " Cf. The Publisher's Editorial Staff, Black's Law Dictionary, abridged 6th edition, at p. 277，West Publishing Co. (1991).
[2] "State grant to the family of a person who has died, which is supposed to contribute to the funeral expenses." Cf. P. H. Collin, Dictionary of Law, at p. 152, Peter Collin Publishing (1993).
[3] 参见《英汉法律词典》编写组编：《英汉法律词典》（修订版），法律出版社1999年版，第215页。
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