Over the centuries, much canonical legislation has developed concerning the ownership and care of the temporal goods needed for this purpose. Book V of the 1983 Code of Canon Law, entitled The Temporal Goods of the Church, is devoted precisely to this very important and timely topic, viz. the acquisition, retention, administration, and alienation of temporal goods. While making brief reference also to the 1990 Code of Canons of the Eastern Churches, this commentary treats matters relating to Church property in great detail as they apply to the Church in the United States and Canada. Every diocese, parish, and religious institution will find here the guidance they will need to properly handle in a lawful and efficient way the many financial transactions which cross their desks each day.