According to "Engishiki" (an ancient book for codes and procedures on national rites and prayers), Mokkanden was managed as Yujishiden (fields with which the part of harvest was paid as tax), but they were also often used as special prizes as well as donations to temples.
『延喜式』によれば、没官田は輸地子田として経営されたが、時には賞賜や寺社への施入などの対象に用いられることが多かった。