根據澳門《刑法典》第26條第1款規定，“對他人故意作出之事實，故意以任何方式提供物質上或精神上之幫助者，以從犯處罰之”。意即行為人在明知某人打算實施犯罪行為的情況下，仍然有意識地向對方提供物質或精神上的幫助，雖然沒有實際實施犯罪行為，同樣須負上刑責。例如：甲打算在街上搶劫財物，其朋友乙知道後為其搶劫計劃出謀獻策，並向他建議可使用電單車方便行事；之後，甲向另一朋友丙說明一切，並希望借用丙的電單車，丙明知甲向他借用電單車是為了在街上搶劫財物之用，但仍然將電單車借予甲使用，最後甲按照乙的計劃使用丙的電單車在街上搶劫財物時被捕。在上述的例子中，乙和丙都沒有實際參與實施犯罪，但按照法律規定，他們是以從犯的方式實施了搶劫罪，同樣會受到處罰。

According to the stipulation of Section 1 of Article 26 of the Macao Penal Code, “Whoever provides material or mental assistance in any form deliberately for the facts purposefully done by others, shall be liable to punishment as an accomplice.”  It means that under the circumstances whereby someone’s intention to commit crime is known, yet the actor still consciously provides that person with material or mental assistance, though no actual perpetration of crime is involved, criminal responsibility shall still be borne.  For example: A intended to commit street robbery, after knowing his robbery plan, his friend B gave him suggestions and advice, and recommended him to use a motorbike for convenience sake.  Later, A told another friend C everything, hoping to borrow his motorbike.  Knowing that A was borrowing the motorbike from him for street robbery, C still lent it to him.  In the end, A was arrested while committing street robbery with C’s motorbike as per B’s plan.  In the abovementioned example, B and C did not actually participate in the perpetration of crime.  However, according to the stipulation of the law, they had committed the offence of robbery in the form of accomplice and would also be liable to punishment.

De acordo com o disposto no n.º 1, do artigo 26.º do Código Penal de Macau, “É punível como cúmplice quem, dolosamente e por qualquer forma, prestar auxílio material ou moral à prática por outrem de um facto doloso”. Isto significa que o agente, com a noção de que alguém pretende praticar um crime, e mesmo com esse conhecimento, presta-lhe auxílio material ou moral, embora, de facto, não tenha praticado crime, assume de igual modo a responsabilidade criminal. Por exemplo, A pretende furtar em plena rua e o seu amigo B, sabendo da intenção dele, até lhe sugere de usar uma mota para ser mais fácil. Mais tarde, A fala do seu plano a um outro amigo, C, e pede-lhe uma mota emprestada e este amigo empresta-lhe, mesmo conhecendo o seu objectivo. Neste caso, B e C não praticaram de facto o crime, contudo nos termos da lei, são cúmplices, portanto são sujeitos à sanção.