Abstract: Tertiary distribution is an important benchmark in the process of modernization of national and social governance. In 2021，the 10th meeting of the Central Committee of Finance and Economics made clear for the first time the position and role of tertiary distribution in the socialist distribution system with Chinese characteristics. A theoretical abstraction and scientific summary of the essence and position of the tertiary distribution is that it is an ethical complement to existing distribution system. The ethical complement mechanism of the tertiary distribution has its logical inevitability， which is not only the complement of the first distribution and secondary distribution， but also the ethical need of realizing the free and all-round development of individuals. The core purpose of the tertiary distribution is the harmonious coexistence of wealth and morality， that is， to promote the growth of personal wealth and personal good deeds，and to shape a new trend of social civilization in which everyone does to good people. As an ethical complement， the tertiary distribution enriches the socialist income distribution system with Chinese characteristics and shows its vigorous vitality in promoting high-quality economic development and realizing social fairness and justice.

Key words: tertiary distribution, ethics, moral, ethical complement, personal development