The subject matter of litigation and the claim are important basictheories of civil litigation. However, in the process of theoretical discussion andtrial practice, people’s research on two has different directions, and the focus onthe subject matter of litigation and some basic concepts related to it have notyet been clarified. Moreover, for a long time, the research on the theory of thesubject matter of litigation has been in a hot state, and even presented a stateof “involution”. While the voice of litigation claims has been drowned out, thediscussion of the relationship between the two is also in a state of controversy.In particular, after the promulgation of the Interpretation of the Civil ProcedureLaw in 2015, Article 247 has provisions on repeated prosecution, and thereasonableness of juxtaposing the two concepts of subject matter and claimhas been questioned. The clarification of the concept and relationship betweenthe two helps to clarify the distinction between this suit and the other in civillitigation. This paper mainly takes the relationship between the subject matterof litigation and the claim as the research object, starts from the concept of thetwo, and analyzes it in detail, so as to better clarify the relationship between thetwo and provide more appropriate guidance for judicial practice.