diff --git a/contracts/mocks/ERC1363Mock.sol b/contracts/mocks/ERC1363Mock.sol
index 4a6e1e75520..193c6e24041 100644
--- a/contracts/mocks/ERC1363Mock.sol
+++ b/contracts/mocks/ERC1363Mock.sol
@@ -36,7 +36,8 @@ contract ERC1363ReceiverMock is IERC1363Receiver, IERC1363Spender {
         if (data.length == 1) {
             if (data[0] == 0x00) return bytes4(0);
             if (data[0] == 0x01) revert("onTransferReceived revert");
-            if (data[0] == 0x02) assert(false);
+            if (data[0] == 0x02) revert();
+            if (data[0] == 0x03) assert(false);
         }
         emit TransferReceived(operator, from, value, data);
         return this.onTransferReceived.selector;
@@ -50,7 +51,8 @@ contract ERC1363ReceiverMock is IERC1363Receiver, IERC1363Spender {
         if (data.length == 1) {
             if (data[0] == 0x00) return bytes4(0);
             if (data[0] == 0x01) revert("onApprovalReceived revert");
-            if (data[0] == 0x02) assert(false);
+            if (data[0] == 0x02) revert();
+            if (data[0] == 0x03) assert(false);
         }
         emit ApprovalReceived(owner, value, data);
         return this.onApprovalReceived.selector;
diff --git a/contracts/token/ERC20/extensions/ERC1363.sol b/contracts/token/ERC20/extensions/ERC1363.sol
index 3678a995505..7514254f171 100644
--- a/contracts/token/ERC20/extensions/ERC1363.sol
+++ b/contracts/token/ERC20/extensions/ERC1363.sol
@@ -6,35 +6,44 @@ import "../../../interfaces/IERC1363.sol";
 import "../../../interfaces/IERC1363Receiver.sol";
 import "../../../interfaces/IERC1363Spender.sol";
 import "../../../utils/introspection/ERC165.sol";
+import "../../../utils/Address.sol";
 
 abstract contract ERC1363 is IERC1363, ERC20, ERC165 {
+    using Address for address;
+
+    /**
+     * @dev See {IERC165-supportsInterface}.
+     */
     function supportsInterface(bytes4 interfaceId) public view virtual override(IERC165, ERC165) returns (bool) {
         return interfaceId == type(IERC1363).interfaceId || super.supportsInterface(interfaceId);
     }
 
+    /**
+     * @dev See {IERC1363-transferAndCall}.
+     */
     function transferAndCall(address to, uint256 value) public override returns (bool) {
         return transferAndCall(to, value, bytes(""));
     }
 
+    /**
+     * @dev See {IERC1363-transferAndCall}.
+     */
     function transferAndCall(
         address to,
         uint256 value,
         bytes memory data
     ) public override returns (bool) {
         require(transfer(to, value));
-        try IERC1363Receiver(to).onTransferReceived(_msgSender(), _msgSender(), value, data) returns (bytes4 selector) {
-            require(
-                selector == IERC1363Receiver(to).onTransferReceived.selector,
-                "ERC1363: onTransferReceived invalid result"
-            );
-        } catch Error(string memory reason) {
-            revert(reason);
-        } catch {
-            revert("ERC1363: onTransferReceived reverted without reason");
-        }
+        require(
+            _checkOnTransferReceived(_msgSender(), to, value, data),
+            "ERC1363: transfer to non ERC1363Receiver implementer"
+        );
         return true;
     }
 
+    /**
+     * @dev See {IERC1363-transferFromAndCall}.
+     */
     function transferFromAndCall(
         address from,
         address to,
@@ -43,6 +52,9 @@ abstract contract ERC1363 is IERC1363, ERC20, ERC165 {
         return transferFromAndCall(from, to, value, bytes(""));
     }
 
+    /**
+     * @dev See {IERC1363-transferFromAndCall}.
+     */
     function transferFromAndCall(
         address from,
         address to,
@@ -50,39 +62,89 @@ abstract contract ERC1363 is IERC1363, ERC20, ERC165 {
         bytes memory data
     ) public override returns (bool) {
         require(transferFrom(from, to, value));
-        try IERC1363Receiver(to).onTransferReceived(_msgSender(), from, value, data) returns (bytes4 selector) {
-            require(
-                selector == IERC1363Receiver(to).onTransferReceived.selector,
-                "ERC1363: onTransferReceived invalid result"
-            );
-        } catch Error(string memory reason) {
-            revert(reason);
-        } catch {
-            revert("ERC1363: onTransferReceived reverted without reason");
-        }
+        require(
+            _checkOnTransferReceived(from, to, value, data),
+            "ERC1363: transfer to non ERC1363Receiver implementer"
+        );
         return true;
     }
 
+    /**
+     * @dev See {IERC1363-approveAndCall}.
+     */
     function approveAndCall(address spender, uint256 value) public override returns (bool) {
         return approveAndCall(spender, value, bytes(""));
     }
 
+    /**
+     * @dev See {IERC1363-approveAndCall}.
+     */
     function approveAndCall(
         address spender,
         uint256 value,
         bytes memory data
     ) public override returns (bool) {
         require(approve(spender, value));
-        try IERC1363Spender(spender).onApprovalReceived(_msgSender(), value, data) returns (bytes4 selector) {
-            require(
-                selector == IERC1363Spender(spender).onApprovalReceived.selector,
-                "ERC1363: onApprovalReceived invalid result"
-            );
-        } catch Error(string memory reason) {
-            revert(reason);
-        } catch {
-            revert("ERC1363: onApprovalReceived reverted without reason");
-        }
+        require(
+            _checkOnApprovalReceived(_msgSender(), spender, value, data),
+            "ERC1363: transfer to non ERC1363Spender implementer"
+        );
         return true;
     }
+
+    /**
+     * @dev Internal function to invoke {IERC1363Receiver-onTransferReceived} on a target address.
+     * The call is not executed if the target address is not a contract.
+     */
+    function _checkOnTransferReceived(
+        address from,
+        address to,
+        uint256 value,
+        bytes memory data
+    ) private returns (bool) {
+        if (to.isContract()) {
+            try IERC1363Receiver(to).onTransferReceived(_msgSender(), from, value, data) returns (bytes4 retval) {
+                return retval == IERC1363Receiver.onTransferReceived.selector;
+            } catch (bytes memory reason) {
+                if (reason.length == 0) {
+                    revert("ERC1363: transfer to non ERC1363Receiver implementer");
+                } else {
+                    /// @solidity memory-safe-assembly
+                    assembly {
+                        revert(add(32, reason), mload(reason))
+                    }
+                }
+            }
+        } else {
+            return true;
+        }
+    }
+
+    /**
+     * @dev Internal function to invoke {IERC1363Spender-onApprovalReceived} on a target address.
+     * The call is not executed if the target address is not a contract.
+     */
+    function _checkOnApprovalReceived(
+        address owner,
+        address spender,
+        uint256 value,
+        bytes memory data
+    ) private returns (bool) {
+        if (spender.isContract()) {
+            try IERC1363Spender(spender).onApprovalReceived(owner, value, data) returns (bytes4 retval) {
+                return retval == IERC1363Spender.onApprovalReceived.selector;
+            } catch (bytes memory reason) {
+                if (reason.length == 0) {
+                    revert("ERC1363: transfer to non ERC1363Spender implementer");
+                } else {
+                    /// @solidity memory-safe-assembly
+                    assembly {
+                        revert(add(32, reason), mload(reason))
+                    }
+                }
+            }
+        } else {
+            return true;
+        }
+    }
 }
diff --git a/test/token/ERC20/extensions/ERC1363.test.js b/test/token/ERC20/extensions/ERC1363.test.js
index 503fb9ca90f..d7333437914 100644
--- a/test/token/ERC20/extensions/ERC1363.test.js
+++ b/test/token/ERC20/extensions/ERC1363.test.js
@@ -5,7 +5,7 @@ const ERC1363Mock = artifacts.require('ERC1363Mock');
 const ERC1363ReceiverMock = artifacts.require('ERC1363ReceiverMock');
 
 contract('ERC1363', function (accounts) {
-  const [ holder, operator ] = accounts;
+  const [ holder, operator, other ] = accounts;
 
   const initialSupply = new BN(100);
   const value = new BN(10);
@@ -24,62 +24,80 @@ contract('ERC1363', function (accounts) {
   ]);
 
   describe('transferAndCall', function () {
-    it('without data', async function () {
-      this.function = 'transferAndCall(address,uint256)';
-      this.operator = holder;
+    it('to EOA', async function () {
+      const { receipt } = await this.token.methods['transferAndCall(address,uint256)'](other, value, { from: holder });
+      expectEvent(receipt, 'Transfer', {
+        from: holder,
+        to: other,
+        value,
+      });
     });
 
-    it('with data', async function () {
-      this.function = 'transferAndCall(address,uint256,bytes)';
-      this.data = '0x123456';
-      this.operator = holder;
-    });
+    describe('to receiver', function () {
+      it('without data', async function () {
+        this.function = 'transferAndCall(address,uint256)';
+        this.operator = holder;
+      });
 
-    it('invalid return value', async function () {
-      this.function = 'transferAndCall(address,uint256,bytes)';
-      this.data = '0x00';
-      this.operator = holder;
-      this.revert = 'ERC1363: onTransferReceived invalid result';
-    });
+      it('with data', async function () {
+        this.function = 'transferAndCall(address,uint256,bytes)';
+        this.data = '0x123456';
+        this.operator = holder;
+      });
 
-    it('hook reverts with message', async function () {
-      this.function = 'transferAndCall(address,uint256,bytes)';
-      this.data = '0x01';
-      this.operator = holder;
-      this.revert = 'onTransferReceived revert';
-    });
+      it('invalid return value', async function () {
+        this.function = 'transferAndCall(address,uint256,bytes)';
+        this.data = '0x00';
+        this.operator = holder;
+        this.revert = 'ERC1363: transfer to non ERC1363Receiver implementer';
+      });
 
-    it('hook reverts with error', async function () {
-      this.function = 'transferAndCall(address,uint256,bytes)';
-      this.data = '0x02';
-      this.operator = holder;
-      this.revert = 'ERC1363: onTransferReceived reverted without reason';
-    });
+      it('hook reverts with message', async function () {
+        this.function = 'transferAndCall(address,uint256,bytes)';
+        this.data = '0x01';
+        this.operator = holder;
+        this.revert = 'onTransferReceived revert';
+      });
 
-    afterEach(async function () {
-      const txPromise = this.token.methods[this.function](...[
-        this.receiver.address,
-        value,
-        this.data,
-        { from: this.operator },
-      ].filter(Boolean));
-
-      if (this.revert === undefined) {
-        const { tx } = await txPromise;
-        await expectEvent.inTransaction(tx, this.token, 'Transfer', {
-          from: this.from || this.operator,
-          to: this.receiver.address,
-          value,
-        });
-        await expectEvent.inTransaction(tx, this.receiver, 'TransferReceived', {
-          operator: this.operator,
-          from: this.from || this.operator,
+      it('hook reverts without message', async function () {
+        this.function = 'transferAndCall(address,uint256,bytes)';
+        this.data = '0x02';
+        this.operator = holder;
+        this.revert = 'ERC1363: transfer to non ERC1363Receiver implementer';
+      });
+
+      it('hook reverts with assert(false)', async function () {
+        this.function = 'transferAndCall(address,uint256,bytes)';
+        this.data = '0x03';
+        this.operator = holder;
+        this.revert = 'reverted with panic code 0x1 (Assertion error)';
+      });
+
+      afterEach(async function () {
+        const txPromise = this.token.methods[this.function](...[
+          this.receiver.address,
           value,
-          data: this.data || null,
-        });
-      } else {
-        await expectRevert(txPromise, this.revert);
-      }
+          this.data,
+          { from: this.operator },
+        ].filter(Boolean));
+
+        if (this.revert === undefined) {
+          const { tx } = await txPromise;
+          await expectEvent.inTransaction(tx, this.token, 'Transfer', {
+            from: this.from || this.operator,
+            to: this.receiver.address,
+            value,
+          });
+          await expectEvent.inTransaction(tx, this.receiver, 'TransferReceived', {
+            operator: this.operator,
+            from: this.from || this.operator,
+            value,
+            data: this.data || null,
+          });
+        } else {
+          await expectRevert(txPromise, this.revert);
+        }
+      });
     });
   });
 
@@ -88,128 +106,170 @@ contract('ERC1363', function (accounts) {
       await this.token.approve(operator, initialSupply, { from: holder });
     });
 
-    it('without data', async function () {
-      this.function = 'transferFromAndCall(address,address,uint256)';
-      this.from = holder;
-      this.operator = operator;
+    it('to EOA', async function () {
+      const { receipt } = await this.token.methods['transferFromAndCall(address,address,uint256)'](
+        holder,
+        other,
+        value,
+        { from: operator },
+      );
+      expectEvent(receipt, 'Transfer', {
+        from: holder,
+        to: other,
+        value,
+      });
     });
 
-    it('with data', async function () {
-      this.function = 'transferFromAndCall(address,address,uint256,bytes)';
-      this.data = '0x123456';
-      this.from = holder;
-      this.operator = operator;
-    });
+    describe('to receiver', function () {
+      it('without data', async function () {
+        this.function = 'transferFromAndCall(address,address,uint256)';
+        this.from = holder;
+        this.operator = operator;
+      });
 
-    it('invalid return value', async function () {
-      this.function = 'transferFromAndCall(address,address,uint256,bytes)';
-      this.data = '0x00';
-      this.from = holder;
-      this.operator = operator;
-      this.revert = 'ERC1363: onTransferReceived invalid result';
-    });
+      it('with data', async function () {
+        this.function = 'transferFromAndCall(address,address,uint256,bytes)';
+        this.data = '0x123456';
+        this.from = holder;
+        this.operator = operator;
+      });
 
-    it('hook reverts with message', async function () {
-      this.function = 'transferFromAndCall(address,address,uint256,bytes)';
-      this.data = '0x01';
-      this.from = holder;
-      this.operator = operator;
-      this.revert = 'onTransferReceived revert';
-    });
+      it('invalid return value', async function () {
+        this.function = 'transferFromAndCall(address,address,uint256,bytes)';
+        this.data = '0x00';
+        this.from = holder;
+        this.operator = operator;
+        this.revert = 'ERC1363: transfer to non ERC1363Receiver implementer';
+      });
 
-    it('hook reverts with error', async function () {
-      this.function = 'transferFromAndCall(address,address,uint256,bytes)';
-      this.data = '0x02';
-      this.from = holder;
-      this.operator = operator;
-      this.revert = 'ERC1363: onTransferReceived reverted without reason';
-    });
+      it('hook reverts with message', async function () {
+        this.function = 'transferFromAndCall(address,address,uint256,bytes)';
+        this.data = '0x01';
+        this.from = holder;
+        this.operator = operator;
+        this.revert = 'onTransferReceived revert';
+      });
 
-    afterEach(async function () {
-      const txPromise = this.token.methods[this.function](...[
-        this.from,
-        this.receiver.address,
-        value,
-        this.data,
-        { from: this.operator },
-      ].filter(Boolean));
-
-      if (this.revert === undefined) {
-        const { tx } = await txPromise;
-        await expectEvent.inTransaction(tx, this.token, 'Transfer', {
-          from: this.from || this.operator,
-          to: this.receiver.address,
-          value,
-        });
-        await expectEvent.inTransaction(tx, this.receiver, 'TransferReceived', {
-          operator: this.operator,
-          from: this.from || this.operator,
+      it('hook reverts without message', async function () {
+        this.function = 'transferFromAndCall(address,address,uint256,bytes)';
+        this.data = '0x02';
+        this.from = holder;
+        this.operator = operator;
+        this.revert = 'ERC1363: transfer to non ERC1363Receiver implementer';
+      });
+
+      it('hook reverts with assert(false)', async function () {
+        this.function = 'transferFromAndCall(address,address,uint256,bytes)';
+        this.data = '0x03';
+        this.operator = holder;
+        this.operator = operator;
+        this.revert = 'reverted with panic code 0x1 (Assertion error)';
+      });
+
+      afterEach(async function () {
+        const txPromise = this.token.methods[this.function](...[
+          this.from,
+          this.receiver.address,
           value,
-          data: this.data || null,
-        });
-      } else {
-        await expectRevert(txPromise, this.revert);
-      }
+          this.data,
+          { from: this.operator },
+        ].filter(Boolean));
+
+        if (this.revert === undefined) {
+          const { tx } = await txPromise;
+          await expectEvent.inTransaction(tx, this.token, 'Transfer', {
+            from: this.from || this.operator,
+            to: this.receiver.address,
+            value,
+          });
+          await expectEvent.inTransaction(tx, this.receiver, 'TransferReceived', {
+            operator: this.operator,
+            from: this.from || this.operator,
+            value,
+            data: this.data || null,
+          });
+        } else {
+          await expectRevert(txPromise, this.revert);
+        }
+      });
     });
   });
 
   describe('approveAndCall', function () {
-    it('without data', async function () {
-      this.function = 'approveAndCall(address,uint256)';
-      this.owner = holder;
+    it('to EOA', async function () {
+      const { receipt } = await this.token.methods['approveAndCall(address,uint256)'](other, value, { from: holder });
+      expectEvent(receipt, 'Approval', {
+        owner: holder,
+        spender: other,
+        value,
+      });
     });
 
-    it('with data', async function () {
-      this.function = 'approveAndCall(address,uint256,bytes)';
-      this.data = '0x123456';
-      this.owner = holder;
-    });
+    describe('to receiver', function () {
+      it('without data', async function () {
+        this.function = 'approveAndCall(address,uint256)';
+        this.owner = holder;
+      });
 
-    it('invalid return value', async function () {
-      this.function = 'approveAndCall(address,uint256,bytes)';
-      this.data = '0x00';
-      this.owner = holder;
-      this.revert = 'ERC1363: onApprovalReceived invalid result';
-    });
+      it('with data', async function () {
+        this.function = 'approveAndCall(address,uint256,bytes)';
+        this.data = '0x123456';
+        this.owner = holder;
+      });
 
-    it('hook reverts with message', async function () {
-      this.function = 'approveAndCall(address,uint256,bytes)';
-      this.data = '0x01';
-      this.owner = holder;
-      this.revert = 'onApprovalReceived revert';
-    });
+      it('invalid return value', async function () {
+        this.function = 'approveAndCall(address,uint256,bytes)';
+        this.data = '0x00';
+        this.owner = holder;
+        this.revert = 'ERC1363: transfer to non ERC1363Spender implementer';
+      });
 
-    it('hook reverts with error', async function () {
-      this.function = 'approveAndCall(address,uint256,bytes)';
-      this.data = '0x02';
-      this.owner = holder;
-      this.revert = 'ERC1363: onApprovalReceived reverted without reason';
-    });
+      it('hook reverts with message', async function () {
+        this.function = 'approveAndCall(address,uint256,bytes)';
+        this.data = '0x01';
+        this.owner = holder;
+        this.revert = 'onApprovalReceived revert';
+      });
 
-    afterEach(async function () {
-      const txPromise = this.token.methods[this.function](...[
-        this.receiver.address,
-        value,
-        this.data,
-        { from: this.owner },
-      ].filter(Boolean));
+      it('hook reverts without message', async function () {
+        this.function = 'approveAndCall(address,uint256,bytes)';
+        this.data = '0x02';
+        this.owner = holder;
+        this.revert = 'ERC1363: transfer to non ERC1363Spender implementer';
+      });
 
-      if (this.revert === undefined) {
-        const { tx } = await txPromise;
+      it('hook reverts with assert(false)', async function () {
+        this.function = 'approveAndCall(address,uint256,bytes)';
+        this.data = '0x03';
+        this.operator = holder;
+        this.revert = 'reverted with panic code 0x1 (Assertion error)';
+      });
 
-        await expectEvent.inTransaction(tx, this.token, 'Approval', {
-          owner: this.owner,
-          spender: this.receiver.address,
+      afterEach(async function () {
+        const txPromise = this.token.methods[this.function](...[
+          this.receiver.address,
           value,
-        });
-        await expectEvent.inTransaction(tx, this.receiver, 'ApprovalReceived', {
-          owner: this.owner,
-          value,
-          data: this.data || null,
-        });
-      } else {
-        await expectRevert(txPromise, this.revert);
-      }
+          this.data,
+          { from: this.owner },
+        ].filter(Boolean));
+
+        if (this.revert === undefined) {
+          const { tx } = await txPromise;
+
+          await expectEvent.inTransaction(tx, this.token, 'Approval', {
+            owner: this.owner,
+            spender: this.receiver.address,
+            value,
+          });
+          await expectEvent.inTransaction(tx, this.receiver, 'ApprovalReceived', {
+            owner: this.owner,
+            value,
+            data: this.data || null,
+          });
+        } else {
+          await expectRevert(txPromise, this.revert);
+        }
+      });
     });
   });
 });