Abstract: From the perspective of the process, live streaming tipping consists of three steps: recharging, purchasing gifts, and tipping gifts. During the recharging and gift-purchasing phases, a network service contract is formed between the user and the platform. During the tipping phase, the user simultaneously enters into network service contracts with both the streamer and the platform. The network service contract between the user and the platform is independent from that between the user and the streamer. The invalidity of the contract between the user and the streamer due to its contravention of public policy does not affect the validity of the contract between the user and the platform. When the network service contract between the user and the streamer is void for being contrary to public policy, the streamer shall return the tipped property to the user, while the platform is not obliged to make restitution. When the contract is valid, whether the ownership of the tipped property is transferred shall be determined by whether the tip obviously exceeds the ordinary consumption level of the household. If it does not exceed that level, the disposition is authorised, and the streamer may acquire ownership of the tipped property. If it exceeds that level, the streamer may acquire ownership through the doctrine of bona fide acquisition only when the streamer acted in good faith and provided live performance in exchange for reasonable consideration. Regarding the object of restitution, the streamer cannot return the virtual gifts tipped by the user; instead, restitution may be made in virtual currency or cash. As to the amount of restitution, full restitution is generally required, but the court may deduct the ordinary consideration for the streamer's live streaming services or, taking into account the negligence of the tipper's spouse in aggravating the loss, order partial restitution at its discretion.