The restitution of performance after a contract has been terminated is governed by specific contract law rules which define the mutual restitutionary claims which may arise after termination (§259 Taiwan Civil Code). Among the issues arising out of the termination of contract, the destruction of subject matter is recognized as the most complicated one. This research aims at finding out if there is a possibility to rebuild or reconstruct the law of recovery of performance de lege lata and de lege ferenda.