在org.springframework.transaction.interceptor包下面找到TransactionInterceptor类，这个类实现了Spring声明式事务的过程。找到它的invoke方法。

   @Override
    public Object invoke(final MethodInvocation invocation) throws Throwable {
        // Work out the target class: may be {@code null}.
        // The TransactionAttributeSource should be passed the target class
        // as well as the method, which may be from an interface.
        Class<?> targetClass = (invocation.getThis() != null ? AopUtils.getTargetClass(invocation.getThis()) : null);

        // Adapt to TransactionAspectSupport's invokeWithinTransaction...
        return invokeWithinTransaction(invocation.getMethod(), targetClass, new InvocationCallback() {
            @Override
            public Object proceedWithInvocation() throws Throwable {
                return invocation.proceed();
            }
        });
    }

第一行代码是获取调用的目标类，第二行进行带事务的调用，进入第二行代码查看细节。进入invokeWithinTransaction方法：

// If the transaction attribute is null, the method is non-transactional.
        final TransactionAttribute txAttr = getTransactionAttributeSource().getTransactionAttribute(method, targetClass);
        final PlatformTransactionManager tm = determineTransactionManager(txAttr);
        final String joinpointIdentification = methodIdentification(method, targetClass);

这里获取了事务属性，事务管理器和切入点的标志符（一个字符串）。

接下来是：

      if (txAttr == null || !(tm instanceof CallbackPreferringPlatformTransactionManager)) {
            // Standard transaction demarcation with getTransaction and commit/rollback calls.
            TransactionInfo txInfo = createTransactionIfNecessary(tm, txAttr, joinpointIdentification);
            Object retVal = null;
            try {
                // This is an around advice: Invoke the next interceptor in the chain.
                // This will normally result in a target object being invoked.
                retVal = invocation.proceedWithInvocation();
            }
            catch (Throwable ex) {
                // target invocation exception
                completeTransactionAfterThrowing(txInfo, ex);
                throw ex;
            }
            finally {
                cleanupTransactionInfo(txInfo);
            }
            commitTransactionAfterReturning(txInfo);
            return retVal;
        }

当txAttr（事务属性）为空或者tm（事务管理器）为空时，是没有事务的，这一点在createTransactionIfNecessary中有更具体的实现。