清至民国婺源县的乡村社会中， 神会 “会产” 已经具备了 “土地” 的基本性质， 不仅可以出租、 买卖、 继承、 抵押， 还可把 “会权” 分割为两部分， 即 “使用权” （会权， “做会” 的权益） 和 “所有权” （会产， 土地本身）。 “神会” 会产运作中， 一块土地可被精细地分割成多份， 可以有 “四地主”、 “五地主”、 “六地主” 乃至更多 “地主”。 神会组织在清代以来大量出现， 反映出中国小农已经发展出非常灵活处理财产的方式———各家各户零散的资金通过 “做会” 的方式集中起来投资于土地等不动产， 并获得收益。 清代至民国， 乡村土地物理形状的 “零碎化”、 土地表述的 “租税化” 和地权运作 “精细化” 是三个相辅相成的过程。

The fundamental assets of the God-Association in Wuyuan County from Qing Dynasty to the Republic of China was land，which could be rented，bought，sold，inherited and mortgaged. The land rights of the God-Association could be divided into two parts，usage rights and proprietary rights. Land could belong to four，five，six，or even more landowners in the operation of assets of God-Association，because land could been divided multiple parts. Along with a large number of God-Associations established，small farmers could flexibly deal with their property by accumulating modest amounts of capital on their investment in God-Association，which invested in land or other real estate. The fragmentation of the landholdings，taxation of land and the refinement of land ownership were three mutually supportive ongoing processes from the Qing Dynasty to the Republic of China.