In a method and device for drilling, in particular percussion drilling or rotary percussion drilling, holes in soil or rock material, wherein a borehole is formed by a percussive and/or rotational movement carried out by a drill bit (1) mounted on a drill rod assembly (4) and an envelope tube and/or a jacket tube (15, 18) is introduced into the borehole, it is provided that the impact energy introduced by the drill rod assembly (4) is transmitted partially, particularly centrally, by the drill rod assembly (4) onto the drill bit (1) and partially via an impact shoe (10) cooperating with the drill rod assembly (4) onto the envelope and/or jacket tubes (15, 18), thus enabling the reliable introduction of the excavation or impact energy into the drill bit (1) as well as into the envelope and/or jacket tubes (15, 18).