《最高人民法院关于适用＜中华人民共和国民事诉讼法＞若干问题的意见》第300条规定“被执行人不能清偿债务，但对第三人享有到期债权的，人民法院可依申请执行人的申请，通知该第三人向申请执行人履行债务。该第三人对债务没有异议，但又在通知指定的期限内不履行的，人民法院 Article 300 of the Opinions of the Supreme People’s Court on Some Issues Concerning the Application of the Civil Procedure Law of the People’s Republic of China stipulates that "if the debtor can not pay off the debts but enjoys the debts due to the third party, the people’s court may, according to the person applying for execution Apply for notifying the third party of the performance of the debts to the applicant executor, and if the third party has no objection to the debts but fails to perform within the time limit specified in the notice, the people’s court