侵吞、侵占，广东话中俗称食夹棍、落格，是犯罪的一种。即是用不诚实方法，将第三者托付之财产转移或隐埋。常见例子，公司出纳员或收银员，将老板金钱转往自己袋中；律师将当事人信托户口内财物转入自己手中；股票经纪或银行将客户投资转入自己帐户；政府官员甚至总统将公家账户转入自己及亲友名下。

侵吞可大可小，可能只有一角数元，亦可以上千万过亿，维持时间可能长至数年。以成本效益论（即被捕后刑罸除以所得金钱之比例），侵吞可算是各项财产犯罪之中最划算的方法。例如在便利店高买一百元货品，可能被监禁一个月，平均每元坐监0.3天。相反，侵吞一亿元之白领大盗，被判入狱十年，不过每元监禁0.0003天。

Embezzlement is an act withholding assets for the purpose of conversion (theft) of such assets, by one or more persons to whom the assets were entrusted, either to be held or to be used for specific purposes. Embezzlement is a type of financial fraud, e.g. a lawyer might embezzle funds from the trust accounts of his or her clients; a financial advisor might embezzle the funds of investors; and a husband or a wife might embezzle funds from a bank account jointly held with the spouse.