本文討論法國思想家巴塔耶總體經濟學中的濫費觀點，並以商文明的祭祀幅度佐證之。在第一部份，將先考證考古材料中所呈現的祭祀幅度，說明商朝人祭與牲祭規模之龐大，這般的宗教行為似乎可被視為炫耀性的毀壞，如同炫耀財富的盛宴一樣。本文的第二部分，將仔細論證巴塔耶的濫費思想。巴塔耶曾以原初的祭祀，辯證出有用性的俗世界之外神聖的濫費概念，並特別以此解釋了古阿茲提克帝國的太陽神祭之意義。巴塔耶認為，人類特有的「死亡禁忌」與「性禁忌」乃「神聖世界」與「世俗世界」之中介，通過了死亡與性禁忌，人類將由有秩序的俗世界之中「越界」到聖世界，而文明之財富的濫費，同時是主權至高性的展現，同時亦是此越界之可能。最後，本文認為巴塔耶的思想可用來解釋殷商文明炫耀性毀壞的意義，並且如此之詮釋，將是一原創性的，對於上古宗教現象的研究。

This article discusses Georges Bataille's concept of consumption and interprets it through reference to examples of religious sacrifice in the Shang dynasty. The first part of this paper examines the huge scale of human and animal sacrifices recorded in the oracle bones buried in the Shang kings' tombs. The large amount of funerary offerings and ritual vessels also found in these tombs may be interpreted as a form of ostentatious destruction in a manner similar to potlatch feasts. The second part of this article illuminates Bataille's theory of consumption. Bataille believed that the "death taboo" and the "sex taboo" served as intermediaries between the "sacred world" and the "profane world". By violating these taboos through the excessive consumption of energy or wealth, human beings could transgress the boundaries that separated the sacred from the profane.. Bataille originally advanced the concept of consumption to explain the significance of the Sun god sacrifice in the Aztec empire. This article provides an original interpretation of ancient Chinese religious conduct by arguing that Bataille's theory can also be used to explain sacrificially ostentatious destruction in Shang civilization.