遗赠，英文为bequest/bequeath/legacy，是遗嘱人用遗嘱的方式将个人财产的一部或全部于死后赠给国家、集体或法定继承人以外的人的一种法律制度。是遗嘱人以遗嘱处分其遗产的一种方式。遗赠财产的人叫遗赠人（devisor/bequeather），承受遗赠财产的人叫受遗赠人（devisee/legatee）或遗赠受领人。

遗嘱，英文为wills/testament，是指人生前在法律允许的范围内，按照法律规定的方式对其遗产或其他事务所作的个人处理，并于创立遗嘱人死亡时发生效力的法律行为。

遗赠与赠与的区别

1、遗赠的受让人必须是法定继承人以外的自然人，或国家及其他社会组织。而遗嘱继承中的受让人，即继承人必须在法定继承人范围内，且必须是自然人。

2、遗赠的客体只包括财产权利，不包括消极的财产义务，但执行遗嘱不得妨碍清偿遗赠人依法应当缴纳的税款和债务。

遗赠和遗嘱的法律效力：

根据法律规定，遗赠扶养协议的效力优先于遗嘱，遗嘱的效力优先于法定继承。

继承开始后，按照法定继承办理；有遗嘱的，按照遗嘱继承或者遗赠办理；有遗赠扶养协议的，按照协议办理。

相关法律法规：

《最高人民法院关于适用继承编的解释（一）》第三条：

被继承人生前与他人订有遗赠扶养协议，同时又立有遗嘱的，继承开始后，如果遗赠扶养协议与遗嘱没有抵触，遗产分别按协议和遗嘱处理；如果有抵触，按协议处理，与协议抵触的遗嘱全部或者部分无效。

《中华人民共和国民法典》第一千一百二十三条：

继承开始后，按照法定继承办理；有遗嘱的，按照遗嘱继承或者遗赠办理；有遗赠扶养协议的，按照协议办理。

After succession opens, it shall be processed as an intestate succession, or where there is a will, as a testate succession by the successor(s) or donee(s)-by-will; or be processed in accordance with the agreement on testamentary gift for inter vivos support, where there is such an agreement

参考双语例句：

In light of a finding of a violation of article 26, due to the fact that the citizenship criteria, as applied in this case, was discriminatory, the Committee need not pronounce itself on the author’s other claims under articles 14 and 2, which relate to the national court’s assessment of whether or not the original owner was in fact a Czech citizen, as well as their interpretation of the will in question.

鉴于对本案适用公民身份规定这一事实违背了第二十六条的规定，形成了歧视，委员会没有必要评判提交人根据第十四和第二条提出的其他申诉，以判定国家法院对原始资产所有人是否确为捷克公民问题所作的相关评估以及对所涉遗嘱的理解问题。

The author claims that the State party failed to provide him with an effective remedy, within the meaning of article 2, paragraph 3 and article 2, paragraph 1, read in combination with articles 14 and 26, against the arbitrary interpretation of the will, since the Constitutional Court refused to address the author’s complaints about arbitrary interpretation and instead relied on the citizenship issue.

提交人宣称，缔约国未能为他提供第二条第3款和第二条第1款以及第十四条与第二十六条一并解读的含义所述的有效补救办法，纠正任意解释遗嘱的行为，因为宪法法院非但拒绝受理提交人关于任意解释问题的申诉，反而以国籍问题为依托。

At its 160th session, the Executive Board invited the Director-General to submit to it at its 161st session proposals relating to reinforcing the procedure applicable to acceptance, inventories, present location, and maintenance of donations, bequests, gifts of works of art, antiquities and artefacts offered to UNESCO, in the light of paragraph 3 of Article IX of the UNESCO Constitution and Regulation 7.3 of the Financial Regulations.

执行局第一六 O 届会议请总干事根据教科文组织《组织法》第 IX 条和 5 段和《财务条例》第 7.3 条的规定，就加强接受赠给教科文组织的艺术作品、古代文物和手工艺品方面的赠品、遗赠品和捐赠品，并为其编目、提供场地和养护的有关程序向其第一六一届会议提交建议。

In accordance with paragraph 3(b) of the Appropriation Resolution for 2008-2009, the Director-General is authorized to accept and add to the Appropriation approved for 2008-2009 voluntary contributions, donations, gifts, bequests and subventions, and contributions from governments taking into account the provisions of Article 7.3 of the Financial Regulations.

根据《2008--2009 年拨款决议》第3.A.段，并考虑到《联合国财务条例和细则》第 7.3 条之规定，总干事有权接受自愿捐款、捐赠、礼物、遗赠、资助以及各国政府提供的捐款，并将它们加到批准的2008--2009年拨款中。