Abstract: Under the requirement of carbon peak and carbon neutral targets, the low carbon development and utilization of coal resources in Shaanxi Province is imperative. The law of tar yield from high to low in each coalfield of Shaanxi Province was revealed based on more than 5 000 sets of coal quality data: northern Shaanxi Triassic Coalfield, northern Shaanxi Jurassic Coalfield, Shanbei carboniferous Permian Coalfield, Huanglong Jurassic Coalfield, Weibei carboniferous Permian Coalfield. And three types of oil-rich coal were classified: oil-rich coal type, oil-rich coal-high oil-coal type, oil-rich coal-oil-coal type. According to the calculation method of coal resources, Shaanxi Province has identified coal resources with 155.033 billion tons of oil-rich coal and high oil coal resources, containing 14.45 billion tons of tar resources. It is predicted that the total shallow coal resource of 2 000 m in Shaanxi Province are 384.5 billion tons of rich-high oil coal and 32.5 billion tons of tar oil. The mechanism of the formation of oil-rich coal is analyzed, and it is pointed that the degree of Metamorphism, sedimentary facies, material composition and burial conditions are the main factors affecting the formation of oil-rich coal. A new idea of resource development of in situ underground pyrolysis of oil-rich coal with multiple coal seams is proposed for the waste of resources in the current coal development.