Dissenting opinion by
Judge FRIEDMAN.I respectfully dissent. The majority holds that this court does not have exclu*601sive original jurisdiction over civil actions brought by Delaware County in the Court of Common Pleas of Delaware County (trial court) to recover unclaimed bond funds that have been escheated to The Commonwealth of Pennsylvania and are now in the custody of The Honorable Barbara Hafer, Treasurer of the Commonwealth of Pennsylvania. I cannot join the majority’s opinion because it: (1) ignores the plain language of section 761 of the Judicial Code, 42 Pa.C.S. § 761; (2) fails to consider the legislative purpose behind section 761 of the Judicial Code, contrary to Action Coalition of Elders v. Allegheny County Institution District, 493 Pa. 302, 426 A.2d 660 (1981); (3) fails to apply the correct test for determining whether the Commonwealth is an indispensable party; and (4) decides the merits of the third party actions against the Commonwealth.1
Delaware County has filed class action lawsuits against certain banks2 (the Banks) that served as sinking fund depositories for bonds issued by Delaware County in 1974, 1992 and 1995. The Banks were required by law to return all unclaimed bond payments to Delaware County two years after the payments were due. Section 8224(f) of the Local Government Unit Debt Act (Debt Act), 53 Pa.C.S. § 8224(f). Delaware County alleges that the Banks failed to comply with this statutory requirement, and, as a result, Delaware County seeks damages, with allowable interest, and the establishment of a constructive trust3 over all monies wrongfully retained by the Banks.
In response, the Banks aver that they are no longer liable for the monies because the Banks escheated the monies to the Commonwealth.4 Because Delaware County seeks a constructive trust over monies in the possession of the Commonwealth and because the Commonwealth is responsible under the law for the safe*602keeping of escheated monies, the Banks served third party complaints on the Commonwealth. Having joined the Commonwealth as ah additional defendant, the Banks filed motions to transfer their respective cases to this court. The trial court denied the motions, and the Banks filed interlocutory appeals with this court, seeking a determination as to whether this court or the trial court has original jurisdiction over Delaware County’s actions.
Thus, the question presented here is whether the joinder of the Commonwealth as an additional defendant in the actions brought by Delaware County to recover monies from the Banks gives this court exclusive original jurisdiction over the matter.
I. Original Jurisdiction
The majority sets forth a portion of section 761 of the Judicial Code, 42 Pa.C.S. § 761, which governs this court’s original jurisdiction, but the majority does not consider the plain language of the provision in light of the facts of this case. (See Majority op. at 698.) The rules of statutory construction direct us to examine the words of a statute to ascertain the intention of the General Assembly.5 Thus, I shall do so here.
Section 761 of the Judicial Code provides, in pertinent part, as follows:
(a) General Rule. — The Commonwealth Court shall have original jurisdiction of all civil actions or proceedings:
(1) Against the Commonwealth government, including any officer thereof, acting in his official capacity....
(2) By the Commonwealth government, including any officer thereof, acting in his official capacity....
(b) Concurrent and exclusive jurisdiction. — The jurisdiction of the Commonwealth Court under subsection (a) shall be exclusive except as provided in section 721 (relating to original jurisdiction [of Supreme Court]) and except with respect to actions or proceedings by the Commonwealth government, including any officer thereof, acting in his official capacity, where the jurisdiction of the court shall be concurrent with the several courts of common pleas.6
(c) Ancillary matters. — •.... To the extent prescribed by general rule the Commonwealth Court shall have ancillary jurisdiction over any claim or other matter which is related to a claim or other matter otherwise within its exclusive original jurisdiction.
42 Pa.C.S. § 761 (emphases added).
Here, the Banks have joined the Commonwealth as an additional defendant. Rule 1706.1 of the Pennsylvania Rules of Civil Procedure states that, in a class action, a defendant may join a person as an additional defendant who may be: (1) sole*603ly liable on the plaintiffs cause of action; (2) liable over to the joining party on the plaintiffs cause of action; or (3) jointly or severally hable with the joining party on the plaintiffs cause of action. Pa. R.C.P. No. 1706.1. Rule 2255(a) of the Pennsylvania Rules of Civil Procedure states that the procedure “between the party joining an additional defendant and the additional defendant shall be the same as though the party joining the additional defendant were a plaintiff and the additional defendant were a defendant.” Pa. R.C.P. No. 2255(a).
Consequently, the third party actions of the Banks against the Commonwealth are civil actions against the Commonwealth government and an officer acting in her official capacity. Thus, I would conclude that, under the plain language of sections 761(a)(1) and 761(b) of the Judicial Code, this court has exclusive original jurisdiction over the third party actions against the Commonwealth. I also would conclude that, under section 761(c) of the Judicial Code, this court has ancillary jurisdiction over Delaware County’s actions against the Banks.7
II. Legislative Purpose
To the extent that the words of section 761 of the Judicial Code are ambiguous, I submit that the legislative purpose for the provision supports the interpretation set forth above. The majority fails to consider the legislative purpose of section 761 of the Judicial Code; however, I consider it here because the rules of statutory construction *604provide for it and because our supreme court instructs us to do so in Action Coalition of Elders.8
One of the principal reasons for the creation of this court was “to assure that original jurisdiction of cases against officials of the Commonwealth whose duties are concerned with statewide formulation of policy would be concentrated in one court.” Action Coalition of Elders, 493 Pa. 302, 314-15, 426 A.2d 560, 566. Our supreme court has stated that the legislature “clearly recognized the interest of the state in having an expert, specialized tribunal, Commonwealth Court, articulate uniform statewide standards in cases affecting the sovereign. This legislative purpose must be taken into account in determining the scope of original jurisdiction of Commonwealth Court.” Id. at 315, 426 A.2d at 567 (emphasis added).
It is apparent that the class actions we are considering here affect the sovereign and involve the articulation of a uniform statewide standard relating to the Commonwealth’s custody of escheated monies. Thus, it is better for this court, rather than a county court, to exercise original jurisdiction over the actions.
III. Indispensable Party
The majority concludes that the Commonwealth is not an indispensable party to the Delaware County actions because neither Delaware County nor the Banks can obtain the escheated funds possessed by the Commonwealth. In other words, the majority has determined that relief can be granted without infringing upon the Commonwealth’s interest in the escheated monies. {See Majority op. at 598, 599.) However, the test for determining whether a party is an indispensable party is not whether relief can be granted without infringing upon the party’s interest.9 CRY, Inc. v. Mill Service, Inc., 536 Pa. 462, 640 A.2d 372 (1994).
In CRY, our supreme court set forth the following test for determining whether a party is indispensable:
1. Does the absent party have a right or interest related to the claim?
2. If so, what is the. nature of that right or interest?
3. Is that right or interest essential to the merits of the issue?
4. Can justice be afforded without violating the due process rights of the absent party?
Applying this test to a Commonwealth agency, our supreme court stated, first, that the agency had an interest related to the claim because the agency was respon*605sible for regulating the harm alleged in the lawsuit. Id. Second, the nature of the interest was such that it “may be affected by an adjudication of [the] lawsuit.” Id. at 469, 640 A.2d at 376 (emphasis added). Third, the agency’s interest was essential to the merits of the lawsuit because the agency’s regulatory activity “may” be affected and because the cooperation of the agency “may” be required. Id. (emphasis added). Finally, because the agency’s non-cooperation in carrying out a judicial remedy would require further litigation, the court stated that justice could not be afforded in the absence of the agency. Id.
Here, first, the Commonwealth has an interest in Delaware County’s lawsuit because the Commonwealth is responsible for the safekeeping of the funds to which Delaware County claims entitlement. Second, the nature of the Commonwealth’s interest in Delaware County’s lawsuit is to protect the funds against an improper claim of entitlement. Third, the Commonwealth’s interest is essential to the merits of the lawsuits because the Commonwealth may be ordered to relinquish funds in the General Fund to Delaware County, and such an order would be improper absent the Commonwealth’s participation in the litigation. Finally, in the event that the Commonwealth is ordered by a court to disgorge funds that have escheated to the Commonwealth, the Commonwealth may not challenge the propriety of that award unless it is a party. Because Delaware County is seeking the appropriation to it of funds currently in the possession of the Commonwealth, the Commonwealth is an indispensable party.
IV. Merits
The majority states that the Banks have no liability to Delaware County with respect to the escheated funds.10 (Majority op. at 600.) The majority also states that neither Delaware County nor the Banks can obtain the escheated funds possessed by the Commonwealth.11 (Majority op. at 599.) Thus, the majority states in its final paragraph that “this case only requires the trial court to decide if the Banks are hable to Delaware County for any damages that it sustained during the five years that the Banks had unclaimed bond funds in their possession....” (Majority op. at 600.)
In other words, without a record, without an adjudication of Delaware County’s class actions and before the matters are ripe, the majority has decided the merits of the Banks’ third party actions against the Commonwealth. The majority also has decided the merits of Delaware County’s constructive trust claim against the Banks.12 Because the only issue before us in this interlocutory appeal is whether we have original jurisdiction of this case, I believe it is improper to consider the merits at this time.
Accordingly, unlike the majority, I would reverse.
. Were the merits of this case before us, I might agree with the conclusions reached by the majority. However, the only question before us here is whether we have exclusive original jurisdiction over the actions against the Commonwealth that are now before the trial court.
. The banks sued by Delaware County are PNC Bank, National Association (sued as PNC Financial Services Group, Inc.), First Union Corporation, First Union National Bank, individually and as successors-in-interest to CoreStates Bank, NA, CoreStates Financial Corp., First Pennsylvania Bank, Southeast National Bank of Pennsylvania, Delaware County National Bank, Philadelphia National Bank, Meridian Bank, First Fidelity Bank, NA, and John Doe Banks Nos. 1 through 300.
. Our supreme court has stated the requirements for a constructive trust in Balazick v. Ireton, 518 Pa. 127, 134-35, 541 A.2d 1130, 1133 (1988) (citations omitted).
"A constructive trust arises where a person who holds title to property is subject to an equitable duty to convey it to another on the ground that he would be unjustly enriched if he were permitted to retain it.” ... [0]ne necessary aspect of the defendant’s holding title to property is that he must have acquired it in some way that creates the equitable duty in favor of the plaintiff.... “A constructive trust is the formula through which the conscience of equity finds expression. When property has been acquired in such circumstances that the holder of the legal title may not in good conscience retain the beneficial interest, equity converts him into a trustee...." ... "They (constructive trusts) arise when the legal title to property is obtained by a person in violation, express or implied, of some duty owed to the one who is equitably entitled. ...”
.See section 1301.14 of The Fiscal Code, Act of April 9, 1929, P.L. 343, added by section 5 of the Act of December 9, 1982, P.L. 1057, 72 P.S. § 1301.14 (stating that any person who delivers abandoned or unclaimed property to the Commonwealth is relieved of all liability with respect to the safekeeping of such property for any claim which may arise with respect to such property).
. See Section 1921(a) of the Statutory Construction Act of 1972, 1 Pa.C.S. § 1921(a) (stating that the object of all interpretation and construction of statutes is to ascertain the intention of the General Assembly); see also Section 1921(b) of the Statutory Construction Act of 1972, 1 Pa.C.S. § 1921(b) (stating that when the words of a statute are clear and free from all ambiguity, the letter of it is not to be disregarded under the pretext of pursuing its spirit).
. Where the Commonwealth Court and the courts of common pleas have concurrent jurisdiction over proceedings brought by the Commonwealth, the Commonwealth may proceed in the forum of its choice. See In re Pennsylvania Crime Commission, 453 Pa. 513, 309 A.2d 401 (1973) (stating that, because the Commonwealth Court and the courts of common pleas have concurrent subpoena enforcement power, the Pennsylvania Crime Commission has the right to enforce a subpoena in the forum of its choice).
. I realize that section 761 of the Judicial Code has been interpreted to mean that this court has exclusive original jurisdiction over civil actions against the Commonwealth only where the Commonwealth is an original or indispensable party. I question the continued relevance of the indispensable party analysis, which, to me, seems to conflict with the plain language of section 761 of the Judicial Code. As the following discussion shows, the analysis arose from a perceived statutory conflict which no longer exists.
In Action Coalition of Elders, our supreme court explained an apparent conflict that existed at that time with respect to the Commonwealth Court’s exclusive original jurisdiction. On the one hand, section 401 of the Appellate Court Jurisdiction Act stated that the Commonwealth Court had exclusive original jurisdiction over civil actions against the Commonwealth, i.e., where the Commonwealth was a defendant. Id. On the other hand, section 402 of the Appellate Court Jurisdiction Act stated that the Commonwealth Court had exclusive appellate jurisdiction over final orders of the courts of common pleas in civil actions where the Commonwealth was a party, i.e., where the Commonwealth was a plaintiff or defendant. Id. Thus, by statute, the Commonwealth Court had exclusive original jurisdiction over civil actions with a Commonwealth defendant, but the courts of common pleas also had original jurisdiction over civil actions with a Commonwealth defendant. The apparent conflict required an explanation.
The court in Action Coalition of Elders explained that the legislature evidently was aware that there may be litigation in the courts of common pleas where, as here, the Commonwealth is joined by a third party proceeding. Id. The court stated that, in such cases, the legislature intended for the courts of common pleas to retain jurisdiction and for the Commonwealth Court to exercise appellate review. Id. Thus, our supreme court held that the Commonwealth Court’s exclusive original jurisdiction extends only to cases where the Commonwealth is an original party defendant or is determined to be an indispensable party defendant. Id.
In 1980, the legislature amended the statute to eliminate the conflict, deleting language indicating that the courts of common pleas could have original jurisdiction over civil actions with a Commonwealth defendant. Now, section 762(a)(l)(ii) of the Judicial Code indicates that the courts of common pleas have original jurisdiction over civil actions or proceedings brought by the Commonwealth, i.e., only where the Commonwealth is a plaintiff. 42 Pa.C.S. § 762(a)(l)(ii). Thus, the statute no longer appears to authorize the courts of common pleas to exercise original jurisdiction in a civil action or proceeding with a Commonwealth defendant.
. See Section 1921(c) of the Statutory Construction Act of 1972, 1 Pa.C.S. § 1921(c) (stating that when the words of a statute are not explicit, the intention of the General Assembly may be ascertained by considering the object to be attained).
. In CRY, Inc. v. Mill Service, Inc., 536 Pa. 462, 640 A.2d 372 (1994), our supreme court reversed this court’s holding that the Commonwealth was not an indispensable party in that case. In doing so, the court rejected the indispensable party test utilized here by the majority.
According to Commonwealth Court, the test of whether a party is indispensable is "that an indispensable party’s rights must be so closely connected to those of the litigants that an order' or decree cannot be made without impairing those rights [.]” The court added:
a Commonwealth agency should not be declared an indispensable party unless meaningful relief cannot conceivably be afforded without the sovereign itself becoming involved.
The initial question which arises in this case [then] is the proper test for determining the indispensability of a party.
CRY, 536 Pa. at 467, 640 A.2d at 375 (citations omitted). The court then went on to set forth the proper test.
. Under the statute, the Banks have no liability to Delaware County for funds properly escheated to the Commonwealth. However, the majority does not consider whether the Banks properly escheated all of the funds to the Commonwealth. If there is evidence that the Banks have not properly escheated all the funds to the Commonwealth, which, of course, would not appear in a “record” at this stage of the proceedings, the Banks may have some liability to Delaware County.
. Thus, if the Commonwealth were to file with the trial court a motion to dismiss the Banks' third party actions, the trial court would have to grant the motion.
. I find it ironic that this court, in effect, has decided most of the case while holding that this court does not have original jurisdiction to decide the case.