兩者均與信托有關(guān)。在信托中，財產(chǎn)，尤其是不動產(chǎn)的權(quán)益一般分為普通法上的權(quán)益和衡平法上的權(quán)益[1]。trustee ( “受 托人”）屬普通法上的財產(chǎn)權(quán)益所有人，其持有法律名義上的財產(chǎn)所有權(quán)[2]。而beneficiary (信托受益人）則被視為是獲得信托真正好處的衡平法上的權(quán)益所有人，其應(yīng)享有財產(chǎn)的收益權(quán)、用益權(quán)等實際權(quán)利[3]。

[1] "A fiduciary relationship in which one person is the holder of the title to property subject to an equitable obligation to keep or use the property for the benefit of another. ” Cf. The Publisher's Editorial Staff, Black's Law Dictionary, abridged 6th edition, at p. 1047， West Publishing Co. (1991).
[2]“One who, having legal title to property, holds it in trust for the benefit of another and owes a fiduciary duty to that beneficiary. ”Cf. Bryan A. Gamer, Black's Law Dictionary, 7th edition, at p. 1519, West Group (1999).
[3] "A trust is a fiduciary relationship in which one party ( trustee) holds legal to another's property for the benefit of a party ( beneficiary) who holds equitable title to the property. " Cf. Linda Picard Wood, J. D. Merriam Webster's Dictionary of Law, at p. 503， Merriam-Webster, Incorporated Springfield, Massachusetts (1996).