Samuel T. Parelman, 63, a retired Foreign Service officer assistant to the secretary of state, died Wednesday at the National Institutes of Health Clinical Center of complications following heart surgery.

He had retired in 1973 after nearly 40 years of service with the federal government, including 28 with the State Departement.

After serving as budget director of the Lend Lease Administration during the latter part of World War II, Mr. Parelman helped draft financial and organization plans for the Marshall Pan and was with the Philippines rehabilitation program.

In the late 1940s, he was an adviser to the U.S. delegation to the United Nations, which then included Eleanor Roosevelt and Sen. Arthur H. Vandenberg. He was a special assistant to the assistant secretary of state for the Far East in the early 1950s.

Mr. Parelman was consul and first secretary of the U.S. Embassy in Tokyo in 1956-58. He also served as a foreign policy adviser to American armed forces in Japan.

Returnong to Washington, he was on the staff of the President's Committee to Study the U.S. Military Assistance Program. He then became involved in foregn policy planning in the office of the secretary of state.

During 1963-65, Mr. Parelman served as first secretary of the U.S. Embassy in Bonn, Germany, and was foreign policy adviser to the commanding general of the United States Army Europe in Heidelberg.

After his retirement from the State Department here, he became chairman of the International Law Committee of the Federal Bar Association and twice received that organ,zation's Distinguished Service Award.

Mr. Parelman was born in Wilmington, Del., and grew up in Philadelphia. He came to Washington as a young man. A graduate of Benjamin Franklin University, he also earned a law degree from the old Columbus University and a master's degree in international affairs from Boston University.He also was a graduate of the National War College.

Mr. Pareman was active in the American Foreign Service Association.

He is survived by his wife Anita S., of the home in Silver Spring; two daughters, Rhona Lee Jones, of Syracuse, N.Y., and Allison Parelman, of Los Angeles; four sisters, Lee Roxenberg, Beth Kahn, Cecile Parelman and Bess Berger, all of Silver Spring, and two grandchildren.