1
資治通鑑第234卷
Comprehensive Mirror to Aid in Government, Volume 234
2
【唐紀五十】起玄黓涒灘，盡閼逢閹茂五月，凡二年有奇。
[Tang Records 50] From the xuantuan year through the fifth month of the yanmao year—a span of somewhat more than two years.
3
德宗神武聖文皇帝九貞元八年（ 壬申，公元七九二年）
Emperor Dezong of the Tang, eighth year of the Zhenyuan era ( ren-shen, 792 CE)
4
春，二月，壬寅，執夢沖，數其罪而斬之。 雲南之路始通。
In spring, on the ren-yin day of the second month, Meng Chong was arrested; his offenses were read out, and he was executed. Communications with Yunnan were established for the first time.
5
三月，丁丑，山南東道節度使曹成王皋薨。
In the third month, on the ding-chou day, Wang Gao, Prince of Cao and governor of Shannan East Circuit, passed away.
6
宣武節度使劉玄佐有威略，每李納使至，玄佐厚結之，故常得其陰事，先為之備。 納憚之。 其母雖貴，日織絹一匹，謂玄佐曰：「汝本寒微，天子富貴汝至此，必以死報之！」 故玄佐始終不失臣節。 庚午，玄佐薨。
Liu Xuanzuo of Xuanwu was formidable and resourceful; he lavishly cultivated Li Na's messengers and thus routinely learned their master's confidential plans before they could act. Li Na was wary of him. Though exalted as his mother, she still wove a bolt of silk each day and told Xuanzuo: "You rose from poverty; the emperor raised you to wealth and rank—you owe him your life in service!" It was for this reason that Liu Xuanzuo never once failed in loyalty to the throne. On the geng-wu day, Liu Xuanzuo died.
7
山南東道節度判官李實知留後事，性刻薄，裁損軍士衣食。 鼓角將楊清潭帥眾作亂。 夜焚掠城中，獨不犯曹王皋家。 實逾城走免。 明旦，都將徐誠縋城而入，號令禁遏，然後止。 收清潭等六人斬之。 實歸京師，以為司農少卿。 實，元慶之玄孫也。 丙子，以荊南節度使樊澤為山南東道節度使。
Li Shi, who as regent of Shannan East Circuit handled routine administration, was harsh by nature and cut the troops' food and clothing allowances. The drum-and-horn officer Yang Qingtan led his men in mutiny. That night they burned and looted the city, yet spared the residence of Prince of Cao Gao. Li Shi escaped over the city wall. At dawn Chief Commander Xu Cheng was lowered into the city by rope; once he proclaimed orders forbidding further violence, the rioting ceased. Qingtan and six accomplices were arrested and executed. Li Shi returned to the capital and was appointed vice minister of the Imperial Granaries. He was a great-grandson of Li Yuanqing. On the bing-zi day, Fan Ze, governor of Jingnan, was transferred to govern Shannan East Circuit.
8
初，竇參為度支轉運使，班宏副之。 參許宏，俟一歲以使職歸之。 歲餘，參無歸意，宏怒。 司農少卿張滂，宏所薦也，參欲使滂分主江、淮鹽鐵，宏不可。 滂知之，亦怨宏。 及參為上所疏，乃讓度支使於宏，又不欲利權專歸於宏，乃薦滂於上。 以宏判度支，以滂為戶部侍郎、鹽鐵轉運使，仍隸於宏以悅之。
Earlier, Dou Can had served as commissioner of revenue and transport, with Ban Hong as his deputy. Dou Can had promised Hong that after a year he would hand the commission back to him. When more than a year passed with no sign that Can would step aside, Hong grew furious. Zhang Pang, vice minister of the Imperial Granaries, had been Hong's own nominee, yet Dou Can wanted Pang to take over the Jiang-Huai salt and iron monopoly separately—an arrangement Hong refused. When Pang learned of this, he too came to resent Hong. After Dou Can fell out of favor with the emperor, he yielded the revenue commission to Hong; but unwilling to let Hong monopolize all lucrative authority, he recommended Zhang Pang to the throne. Ban Hong was appointed acting revenue commissioner; Zhang Pang became vice minister of revenue and salt-and-iron transport commissioner, but was left nominally under Hong's authority as a conciliatory gesture.
9
竇參陰狡而愎，恃權而貪，每遷除，多與族子給事中申議之。 申招權受賂，時人謂之「喜鵲」。 上頗聞之，謂參曰：「申必為卿累，宜出之以息物議。」 參再三保其無他，申亦不悛。 左金吾大將軍虢王則之，巨之子也，與申善，左諫議大夫、知制誥吳通玄與陸贄不葉，竇申恐贄進用，陰與通玄、則之作謗書以傾贄。 上皆察知其狀。 夏，四月，丁亥，貶則之昭州司馬，通玄泉州司馬，申道州司馬。 尋賜通玄死。
Dou Can was secretive, obstinate, and greedy with power; on nearly every appointment or dismissal he consulted his kinsman Dou Shen, a supervising secretary in the Secretariat. Shen traded on his influence for bribes, and contemporaries nicknamed him "Magpie." The emperor had heard of this and told Can: "Shen is bound to become your liability; you should post him elsewhere to quiet public criticism." Dou Can repeatedly assured him that Shen meant no harm, yet Shen showed no sign of reform. Prince of Guo Zezhi, son of Li Ju and grand general of the Left Golden Crow Guards, was close to Shen; Wu Tongxuan, left remonstrance grandee and drafter of edicts, was hostile to Lu Zhi. Fearing Lu Zhi's rise, Dou Shen secretly conspired with Wu and Zezhi to circulate libels aimed at bringing Zhi down. The emperor saw through the whole affair. In summer, on the ding-hai day of the fourth month, Zezhi was demoted to adjutant of Zhaozhou, Tongxuan to adjutant of Quanzhou, and Shen to adjutant of Daozhou. Soon afterward the emperor ordered Wu Tongxuan to take his own life.
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劉玄佐之喪，將佐匿之，稱疾請代，上亦為之隱，遣使即軍中問：「以陝虢觀察使吳湊為代可乎？」 監軍孟介、行軍司馬盧瑗皆以為便，然後除之。 水奏行至汜水，玄佐之柩將發，軍中請備儀仗，瑗不許，又令留器用以俟新使。 將士怒。 玄佐之婿及親兵皆被甲，擁玄佐之子士寧釋縗絰，登重榻，自為留後。 執城將曹金岸、浚儀令李邁，曰：「爾皆請吳湊者！」 遂咼之。 盧瑗逃免。 士寧以財賞將士，劫孟介以請於朝。 上以問宰相，竇參曰：「今汴人指李納以邀制命，不許，將合於納。」 庚寅，以士寧為宣武節度使。 士寧疑宋州刺史崔良佐不附己，託言巡撫，至宋州，以都知兵馬使劉逸准代之。 逸准，正臣之子也。
When Liu Xuanzuo died, his officers hid the fact, reported him ill, and asked the court for a successor; the emperor went along with the deception and sent an envoy to the camp to ask: "Would Wu Cou, commissioner of Shaan-Guo, be acceptable as his replacement?" Army supervisor Meng Jie and chief of staff Lu Yuan both approved, and only then was the appointment issued. As Wu Cou's party reached Si River and Liu Xuanzuo's coffin was about to leave camp, the troops asked for a full ceremonial escort; Lu Yuan refused and ordered the regalia held back until the new commissioner arrived. The troops were furious. Xuanzuo's son-in-law and his personal guard donned armor, helped Xuanzuo's son Liu Shining cast off his mourning garb, seated him on the command couch, and proclaimed him acting military governor. They seized garrison commander Cao Jin'an and Junyi magistrate Li Mai, crying: "You were the ones who wanted Wu Cou! Then their noses were cut off. Lu Yuan fled and escaped with his life. Liu Shining lavished money on the troops, took Meng Jie hostage, and sent him to petition the court on his behalf. The emperor consulted his chief ministers. Dou Can said: "The Bianzhou garrison is using Li Na as leverage to demand an imperial commission; refuse them, and they will throw in with Na." On the geng-yin day, Liu Shining was appointed military governor of Xuanwu. Suspecting that Songzhou prefect Cui Liangzuo was not loyal to him, Liu Shining went to Songzhou on the pretext of an inspection tour and replaced him with chief military officer Liu Yizhun. Liu Yizhun was a son of Liu Zhengchen.
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乙未，貶中書侍郎、同平章事竇參為郴州別駕，貶竇申錦州司戶。 以尚書左丞趙憬、兵部侍郎陸贄並為中書侍郎、同平章事。 憬，仁本之曾孫也。
On the yi-wei day, Dou Can, vice director of the Secretariat and co-equal grand councilor, was demoted to assistant administrator of Chenzhou, and Dou Shen to registrar of Jinzhou. Zhao Jing, left vice director of the Department of State Affairs, and Lu Zhi, vice minister of war, were both appointed vice directors of the Secretariat and co-equal grand councilors. Zhao Jing was a great-grandson of Zhao Renben.
12
張滂請鹽鐵舊簿於班宏，宏不與。 滂與宏共擇巡院官，莫有合者，闕官甚多。 滂言於上曰：「如此，職事必廢，臣罪無所逃。」 丙午，上命宏、滂分掌天下財賦，如大歷故事。
Zhang Pang asked Ban Hong for the old salt-and-iron account books; Hong refused. Pang and Hong tried jointly to appoint circuit inspectors, but could agree on no one, and many posts remained unfilled. Zhang Pang told the emperor: "At this rate the office cannot function, and I will have no way to escape blame." On the bing-wu day the emperor ordered Hong and Pang to divide control of the empire's finances, following the Dali-era precedent.
13
壬子，吐蕃寇靈州，陷水口支渠，敗營田。 詔河東、振武救之，遣神策六軍二千戍定遠、懷遠城。 吐蕃乃退。
On the ren-zi day the Tibetans raided Lingzhou, breached the Shuikou branch canal, and ravaged the military farms. The court ordered the Hedong and Zhenwu commands to relieve Lingzhou and dispatched two thousand men from the six Shence armies to garrison Dingyuan and Huaiyuan. The Tibetans then withdrew.
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陸贄請令台省長官各舉其屬，著其名於詔書，異日考其殿最，並以升黜舉者。 五月，戊辰，詔行贄議。 未幾，或言於上曰：「諸司所舉皆有情故，或受貨賂，不得實才。」 上密諭贄：「自今除改，卿宜自擇，勿任諸司。」 贄上奏，其略曰：「國朝五品以上，制敕命之，蓋宰相商議奏可者也。 六品以下則旨授，蓋吏部銓材署職，詔旨畫聞而不可否者也。 開元中，起居、遺、補、御史等官，猶並列於選曹。 其後幸臣專朝，捨僉議而重己權，廢公舉而行私惠，是使周行庶品，苛不出時宰之意，則莫致也。」 又曰：「宣行以來，才舉十數，議其資望，既不愧於班行，考其行能，又未聞於闕敗。 而議者遽以騰口，上煩聖聰。 道之難行，亦可知矣！ 請使所言之人指陳其狀，某人受賄，某舉有情，付之有司，核其虛實。 謬舉者必行其罰，誣善者亦反其辜。 何必貸其奸贓，不加辯詰，私其公議，不出主名，使無辜見疑，有罪獲縱，枉直同貫，人何賴焉！ 又，宰相不過數人，豈能遍諳多士！ 若令悉命群官，理須展轉詢訪，是則變公舉為私薦，易明揚以暗投，情故必多，為弊益甚。 所以承前命官，罕不涉謗。 雖則秉鈞不一，或自行情，亦由私訪所親，轉為所賣。 其弊非遠，聖鑒明知。」 又曰：「今之宰相則往日台省長官，今之台省長官乃將來之宰相，但是職名暫異，固非行舉頓殊。 豈有為長官之時則不能舉一二屬吏，居宰相之位則可擇千百具僚。 物議悠悠，其惑斯甚。 蓋尊者領其要，卑者任其詳，是以人主擇輔臣，輔臣擇庶長，庶長擇佐僚，將務得人，無易於此。 夫求才貴廣，考課貴精。 往者則天欲收人心，進用不次，非但人得薦士，亦得自舉其才。 然而課責既嚴，進退皆速，是以當代謂知人之明，累朝賴多士之用。」 又曰：「則天舉用之法傷易而得人，陛下慎簡之規太精而失士。」 上竟追前詔不行。
Lu Zhi proposed that each head of the censorate and secretariat recommend his own subordinates, record their names in the edict, and later, when their performance was graded, reward or punish the recommenders accordingly. In the fifth month, on the wu-chen day, an edict put Lu Zhi's proposal into effect. Before long someone told the emperor: "Every nominee from the ministries was chosen through favoritism or bribery, and none are truly capable." The emperor privately told Lu Zhi: "From now on you should make appointments yourself and not leave them to the ministries." Lu Zhi memorialized in reply, in essence: "In our dynasty, officials of the fifth rank and above receive their appointments by imperial edict—matters on which the chief ministers deliberate and then memorialize for approval. Those of the sixth rank and below are appointed by rescript—the Ministry of Personnel selects talent and assigns posts, and the edict is merely noted for the emperor's information, not subject to refusal. Even in the Kaiyuan era, diarists, remonstrators, supplementers, and censors were still appointed through the Selection Bureau. Later, favored ministers dominated the court, set aside collective deliberation to aggrandize their own power, and abandoned open recommendation for private patronage—so that throughout the bureaucracy, no one could gain office unless he pleased the chief minister." He added: "Since the edict took effect we have recommended only a dozen or so men; judged by qualification and standing, none disgrace their peers, and in conduct and ability none has yet been found wanting. Yet critics have already raised a clamor and troubled Your Majesty's ears. How hard it is to put good policy into practice is all too clear! I ask that accusers be required to specify their charges—who took a bribe, whose nomination was tainted by favoritism—and that the appropriate offices investigate the truth. Recommenders who erred must be punished, and false accusers must suffer in turn. Why shield slander and bribery, refuse cross-examination, and allow anonymous attacks that make the innocent suspect while the guilty go free—when crooked and straight are treated alike, what can the people rely on! Besides, there are only a few chief ministers—how can they know all worthy men in the empire! If every office were ordered to nominate, each would have to canvass through layers of intermediaries—turning public recommendation into private patronage and open selection into back-room lobbying, with favoritism multiplying and the harm far worse. That is why officials appointed under the old system were rarely free of scandal. Even when chief ministers differed and some made appointments on their own, they did so by sounding out their private networks and being steered by them. These abuses are nothing new; Your Majesty sees them clearly." He added: "Today's chief ministers were yesterday's censorate and secretariat heads; today's censorate and secretariat heads are tomorrow's chief ministers. Only the titles differ for a time—the principle of recommendation does not change overnight. How can a man be unable to recommend one or two subordinates as a department head, yet claim to choose hundreds of officials as chief minister? Public rumor runs on endlessly—what confusion this breeds! The superior holds the essentials and the subordinate handles the details; the ruler chooses his ministers, ministers choose department heads, and heads choose their staffs. To secure the right men, no method is simpler. In recruiting talent, breadth matters; in evaluation, precision matters. When Empress Wu sought to win hearts, she promoted men out of turn—not only could others nominate talent, candidates could nominate themselves. Because evaluation was strict and promotions and dismissals swift, her age was praised for knowing men, and later reigns benefited from the many talents she employed." He added: "Empress Wu's method was loose but found talent; Your Majesty's cautious selection is so refined that talent is lost." In the end the emperor revoked the earlier edict and let the policy lapse.
15
癸酉，平盧節度使李納薨。 軍中推其子師古知留後。
On the gui-you day, Li Na, military governor of Pinglu, died. The army installed his son Li Shigu as acting military governor.
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六月，吐蕃千餘騎寇涇州，掠田軍千餘人而去。
In the sixth month, over a thousand Tibetan horsemen raided Jingzhou, carried off more than a thousand farm-garrison troops, and withdrew.
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嶺南節度使奏：「近日海舶珍異，多就安南市易，欲遣判官就安南收市，乞命中使一人與俱。」 上欲從之，陸贄上言，以為：「遠國商販，惟利是求，緩之斯來，擾之則去。 廣州素為眾舶所湊，今忽改就安南，若非侵刻過深，則必招攜失所，曾不內訟，更蕩上心。 況嶺南、安南，莫非王土，中使、外使，悉是王臣，豈必信嶺南而絕安南，重中使以輕外使。 所奏望寢不行。」
The governor of Lingnan reported: "Lately foreign ships have been trading their rare goods chiefly at Annan rather than Guangzhou; we wish to send an aide to Annan to buy them up, and request that a palace envoy accompany him." The emperor was inclined to agree, but Lu Zhi objected: "Foreign merchants follow profit alone—treat them gently and they come; harass them and they leave. Guangzhou has always been where the fleets congregate; if they suddenly prefer Annan, either our exactions are too harsh or we have failed to win their loyalty. They need not even sue at court to unsettle Your Majesty's mind. Besides, Lingnan and Annan are alike imperial territory, and palace envoys and frontier commissioners are alike the emperor's servants—why trust one region and spurn the other, or favor a palace envoy over a frontier official? I urge that this proposal be set aside."
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秋，七月，甲寅朔，戶部尚書判度支班宏薨。 陸贄請以前湖南觀察使李巽權判度支，上許之。 既而復欲用司農少卿裴延齡，贄上言，以為：「今之度支，准平萬貨，刻吝則生患，寬假則容奸。 延齡誕妄小人，用之交駭物聽。 尸祿之責，固宜及於微臣。 知人之明，亦恐傷於聖鑒。」 上不從。 己未，以延齡判度支事。
In autumn, on the first day of the seventh month, Ban Hong, minister of revenue and acting revenue commissioner, died. Lu Zhi recommended the former Hunan commissioner Li Xun as acting revenue commissioner, and the emperor agreed. Soon afterward the emperor wished to appoint Pei Yanling, vice minister of the Imperial Granaries, instead. Lu Zhi objected: "The revenue office must balance all commodities—too harsh breeds trouble, too lax breeds fraud. Pei Yanling is a deceitful schemer; appoint him and you will shock the court and the people alike. If I fail in my duty, the blame for drawing salary without serving should fall on me alone. It may also wound Your Majesty's reputation for discerning men." The emperor would not heed him. On the ji-wei day, Pei Yanling was appointed acting revenue commissioner.
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河南、北、江、淮、荊、襄、陳、許等四十餘州大水，溺死者二萬餘人，陸贄請遣使賑撫。 上曰：「聞所損殊少，即議優恤，恐生奸欺。」 贄上奏，其略曰：「流俗之弊，多徇諂諛，揣所悅意則侈其言，度所惡聞則小其事，制備失所，恆病於斯。」 又曰：「所費者財用，所收者人心，苛不失人，何憂乏用！」 上許為遣使，而曰：「淮西貢賦既闕，不必遣使。」 贄復上奏，以為：「陛下息師含垢，宥彼渠魁，惟茲下人，所宜矜恤。 昔秦、晉仇敵，穆公猶救其饑，況帝王懷柔萬邦，唯德與義，寧人負我，我無負人。」 八月，遣中書舍人京兆奚陟等宣撫諸道水災。
Floods struck more than forty prefectures from Henan and Hebei to the Jiang-Huai, Jing, Xiang, Chen, and Xu regions, drowning over twenty thousand people; Lu Zhi urged the court to send relief envoys. The emperor said: "I am told the losses are modest; generous relief now will only invite fraud." Lu Zhi replied in essence: "Vulgar custom favors flattery: tell the ruler what pleases him and the disaster shrinks; tell him what he hates to hear and it vanishes altogether. Misjudging affairs in this way is our chronic disease." He added: "We spend money to buy loyalty. Lose the people and funds are useless; keep the people and funds will follow." The emperor agreed to send envoys but said: "Huai-Xi already owes its tribute; skip it." Lu Zhi pressed again: "Your Majesty has shown mercy even to rebel leaders; how much more should common folk in disaster receive aid? When Qin and Jin were bitter foes, Duke Mu still fed Jin in famine. An emperor should rule by virtue: let the people wrong him if they must, but let him never wrong the people." In the eighth month he sent Xi Zhi of Jingzhao, a drafting officer of the Secretariat, and others to comfort the flood-stricken circuits.
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以前青州刺史李師古為平盧節度使。 韋皋攻吐蕃維州，獲其大將論贊熱。
Li Shigu, former prefect of Qingzhou, was appointed military governor of Pinglu. Wei Gao attacked the Tibetan stronghold of Weizhou and captured the Tibetan general Lun Zanre.
21
陸贄上言，以邊儲不贍，由措置失當，蓄斂乖宜，其略曰：「所謂措置失當者，戍卒不隸於守臣，守臣不總於元帥。 至有一城之將，一旅之兵，各降中使監臨，皆承別詔委任。 分鎮亙千里之地，莫相率從。 緣邊列十萬之師，不設謀主。 每有寇至，方從中覆，比蒙征發救援，寇已獲勝罷歸。 吐蕃之比中國，眾寡不敵，工拙不侔，然而彼攻有餘，我守不足。 蓋彼之號令由將，而我之節制在朝，彼之兵眾合併，而我之部分離析故也。 所謂蓄斂乖宜者，陛下頃設就軍、和糴之法以省運，制與人加倍之價以勸農，此令初行，人皆悅慕。 而有司競為苟且，專事纖嗇，歲稔則不時斂藏，艱食則抑使收糴。 遂使豪家、貪吏，反操利權，賤取於人以俟公私之乏。 又有勢要、近親、羈游之士，委賤糴於軍城，取高價於京邑，又多支絲希絲寧充直。 窮邊寒不可衣，鬻無所售。 上既無信於下，下亦以偽應之，度支物估轉高，軍城谷價轉貴。 度支以苟售滯貨為功利，軍司以所得加價為羨餘。 雖高巡院，轉成囊橐。 至有空申簿帳，偽指囷倉，計其數則億萬有餘，考其實則百十不足。」 又曰：「舊制以關中用度之多，歲運東方租米，至有斗錢運斗米之言。 習聞見而不達時宜者，則曰：『國之大事，不計費損，雖知勞煩，不可廢也。』 習近利而不防遠患者，則曰：『每至秋成之時，但令畿內和糴，既易集事，又足勸農。』 臣以兩家之論，互有長短，將制國用，須權重輕。 食不足而財有餘，則弛於積財而務實倉廩； 食有餘而財不足，則緩於積食而嗇用貨泉。 近歲關輔屢豐，公儲委積，足給數年； 今夏江、淮水潦，米貴加倍，人多流庸。 關輔以谷賤傷農，宜加價以糴而無錢； 江、淮以谷貴人困，宜減價以糶而無米。 而又運彼所乏，益此所餘，斯所謂習見聞而不達時宜者也。 今江、淮斗米直百五十錢，運至東渭橋，僦直又約二百，米糙且陳，尤為京邑所賤。 據市司月估，斗糶三十七錢。 耗其九而存其一，餒彼人而傷此農，制事若斯，可謂深失矣！ 頃者每年自江、湖、淮、浙運米百一十萬斛，至河陰留四十萬斛，貯河陰倉，至陝州又留三十萬斛，貯太原倉，餘四十萬斛輸東渭橋。 今河陰、太原倉見米猶有三百二十餘萬斛，京兆諸縣斗米不過直錢七十，請令來年江、淮止運三十萬斛至河陰，河陰、陝州以次運至東渭橋，其江、淮所停運米八十萬斛，委轉運使每斗取八十錢於水災州縣糶之，以救貧乏，計得錢六十四萬緡，減僦直六十九萬緡。 請令戶部先以二十萬緡付京兆，令糴入以補渭橋倉之缺數，斗用百錢以利農人。 以一百二萬六千緡付邊鎮，使糴十萬人一年之糧，餘十萬四千緡以充來年和糴之價。 其江、淮米錢、僦直並委轉運使折市綾、絹、絁、綿，以輸上都，償先貸戶部錢。」
Lu Zhi argued that frontier granaries were empty because policy was wrong and collection mishandled. He wrote: "Garrison troops answer neither local commanders nor the frontier commander-in-chief. A single city might have its own general, a regiment its own troops—each watched by a palace envoy with a separate imperial commission. Garrisons were scattered across a thousand li with no one commander to coordinate them. A hundred thousand men lined the frontier, yet no chief strategist was named. Whenever enemies struck, the army waited for court approval; by the time relief marched, the raiders were gone. Tibet cannot match China in numbers or craft, yet they attack at will while we barely hold our posts. Their orders issue from generals; ours from the capital. Their armies fight as one; ours in fragments—that is why they win. Your "wrong accumulation" policy: the army-procurement and harmonized-purchase systems were meant to cut transport costs and pay farmers double—at first everyone rejoiced. Officials grew lazy and stingy: in good years they failed to buy and store; in famine they forced farmers to sell. Powerful families and corrupt clerks seized the trade, buying cheap from peasants to hoard for dearth. Influential men and court connections bought grain cheap at frontier posts and sold it dear in the capital, often paying in shoddy silk at face value. On the frontier the silk was useless—too thin for cold weather and unsellable. The court lost trust in the frontier; the frontier answered with fraud. Revenue valuations climbed; army grain prices soared. The revenue office profited by dumping unwanted goods; army quartermasters by marking up what they received. Even the high circuit-inspection office became a money sack. Ledgers were padded and granaries falsely listed—on paper hundreds of millions; in fact not one part in ten." He added: "Because Guanzhong consumed so much, the court annually shipped eastern rice—sometimes costing a coin to move a coin's worth of grain. Conservatives said: "Great affairs ignore expense; transport is burdensome but indispensable." Reformers said: "Each autumn, buy grain around the capital—easy and it helps farmers." Both views have merit; fiscal policy must balance grain against coin. When grain is scarce but money plentiful, spend coin to fill granaries; when grain is plentiful but money tight, hoard grain and conserve coin. Guanzhong has had rich harvests; public stores could feed the capital for years; this summer the Jiang-Huai flooded; rice doubled; multitudes became refugees. Guanzhong farmers were hurt by cheap grain—the court should buy high but lacked funds; Jiang-Huai people were crushed by dear grain—the court should sell low but had no grain to sell. Yet the court still shipped grain from surplus regions to needy ones—the very folly of blind custom. Jiang-Huai rice now costs 150 cash per dou; freight to East Wei Bridge adds 200; the grain arrives coarse and stale, despised in the capital. The market office valued it at only 37 cash per dou. Nine parts in ten were wasted, starving the Jiang-Huai and hurting Guanzhong farmers—a profound blunder. Each year 1.1 million hu were shipped from the southeast: 400,000 stored at Heyin, 300,000 at Taiyuan in Shaanzhou, 400,000 to East Wei Bridge. Heyin and Taiyuan still hold 3.2 million hu; Jingzhao rice sells for 70 cash. Next year ship only 300,000 hu from Jiang-Huai to Heyin, then forward to East Wei Bridge; sell the withheld 800,000 hu in flood districts at 80 cash per dou for relief—640,000 strings gained, 690,000 strings saved in freight. Advance 200,000 strings to Jingzhao to buy grain at 100 cash per dou for Wei Bridge and aid farmers. Send 1,026,000 strings to the frontier for a year's grain for 100,000 troops; reserve 104,000 for next year's purchases. Let the transport commissioner trade Jiang-Huai proceeds into silk and cloth for the capital and repay the treasury advance."
22
九月，詔西北邊貴糴以實倉儲，邊備浸充。 冬，十一月，壬子朔，日有食之。
In the ninth month the court ordered the northwest to buy grain at premium prices to fill frontier granaries. In winter, on the first day of the eleventh month, a solar eclipse occurred.
23
吐蕃、雲南日益相猜，每雲南兵至境上，吐蕃輒亦發兵，聲言相應，實為之備。 辛酉，韋皋復遺雲南王書，欲與共襲吐蕃，驅之雲嶺之外，悉平吐蕃城堡，獨與雲南築大城於境上，置戍相保，永同一家。
Tibet and Yunnan grew mutually suspicious: whenever Yunnan marched to the border, Tibet mobilized too, claiming support but actually guarding against Yunnan. On the xin-you day Wei Gao again wrote the King of Nanzhao, proposing a joint strike to drive Tibet beyond the Cloud Ridge, destroy its forts, and build a great border city where Tang and Nanzhao would garrison together as one household.
24
右庶子姜公輔久不遷官，詣陸贄求遷，贄密語之曰：「聞竇相屢奏擬，上不允，有怒公之言。」 公輔懼，請為道士。 上問其故，公輔不敢洩贄語，以聞參言為對。 上怒參歸怨於君。 己巳，貶公輔為吉州別駕，又遣中使責參。
Jiang Gongfu, a right court gentleman, had long gone without promotion and asked Lu Zhi for help. Zhi whispered: "Dou Can kept nominating you; the emperor refused—he is angry at you." Terrified, Gongfu asked to become a Daoist priest. The emperor asked why; Gongfu dared not repeat Zhi's warning and blamed Dou Can instead. The emperor raged that Dou Can had slandered him. On the ji-si day Jiang Gongfu was demoted to Jizhou and a palace envoy was sent to rebuke Dou Can.
25
庚午，山南西道節度使嚴震奏敗吐蕃於芳州及黑水堡。
On the geng-wu day Yan Zhen of Shannan West reported victories over Tibet at Fangzhou and Heishui Fort.
26
初，李納以棣州蛤蟲朵有鹽利，城而據之。 又戍德州之南三汊城，以通田緒之路。 及李師古襲位，王武俊以其年少，輕之，是月，引兵屯德、棣，將取蛤蟲朵及三汊城。 師古遣趙鎬將兵拒之。 上遣中使諭止之，武俊乃還。
Earlier Li Na had seized Hachongduo in Dezhou for its salt works and fortified it. He also garrisoned Sancha City south of Dezhou to keep contact with Tian Xu. When Li Shigu succeeded, Wang Wujun despised his youth and this month marched on De and Di to seize Hachongduo and Sancha City. Shigu sent Zhao Hao to resist. The emperor sent an envoy to halt him; Wujun withdrew.
27
初，劉怦薨，劉濟在莫州，其母弟澭在父側，以父命召濟而以軍府授之。 濟以澭為瀛州刺史，許它日代己。 既而濟用其子為副大使，澭怨之，擅通表朝廷，遣兵千人防秋。 濟怒，發兵擊澭，破之。
When Liu Zong died, Liu Ji was at Mozhou; his half-brother Liu Yong at their father's side summoned Ji by paternal order and handed him the command. Ji made Yong prefect of Yingzhou, promising Yong would succeed him one day. Later Ji appointed his son deputy commissioner; Yong resented this, memorialized the court on his own, and sent a thousand men for autumn defense. Ji attacked Yong and defeated him.
28
左神策大將軍柏良器，募才勇之士以易販鬻者，監軍竇文場惡之。 會良器妻族飲醉，寓宿宮捨。 十二月，丙戌，良器坐左遷右領軍。 自是宦官始專軍政。
Bai Liangqi, grand general of the Left Shence Army, replaced merchants in the ranks with brave recruits; supervisor Dou Wenchang resented it. Once Liangqi's in-laws got drunk and slept in a palace lodge. On the bing-xu day of the twelfth month Liangqi was demoted to Right Army Leader. From this time eunuchs began to dominate military affairs.
29
德宗神武聖文皇帝九貞元九年（ 癸酉，公元七九三年）
Emperor Dezong of the Tang, ninth year of the Zhenyuan era ( gui-you, 793 CE)
30
春，正月，癸卯，初稅茶。 凡州、縣產茶及茶山外要路，皆估其直，什稅一，從鹽鐵使張滂之請也。 滂奏：「去歲水災減稅，用度不足，請稅茶以足之。 自明年以往，稅茶之錢，令所在別貯，俟有水旱，以代民田稅。」 自是歲收茶稅錢四十萬緡，未嘗以救水旱也。 滂又奏：「奸人銷錢為銅器以求贏，請悉禁銅器。 銅山聽人開採，無得私賣。
In spring, on the gui-mao day of the first month, the tea tax was introduced. Every tea-producing prefecture and major route was assessed; a ten-percent tax was levied at Zhang Pang's request. Zhang Pang argued: "Last year's floods cut revenue; tax tea to fill the gap. Tea revenue would be stored locally and, in future droughts or floods, substitute for field taxes." Yet thereafter 400,000 strings a year were collected and never used for disaster relief. “Pang also asked to ban copper vessels made by melting coinage. Copper mines were opened to licensed mining; private sale was forbidden.
31
二月，甲寅，以義武留後張升雲為節度使。
On the jia-yin day of the second month Zhang Shengyun, acting governor of Yiwu, was confirmed as military governor.
32
初，鹽州既陷，塞外無復保障。 吐蕃常阻絕靈武，侵擾鄜坊。 辛酉，詔發兵三萬五千人城鹽州，又詔涇原、山南、劍南各發兵深入吐蕃以分其勢，城之二旬而畢。 命鹽州節度使杜彥光戍之，朔方都虞候楊朝晟戍木波堡，由是靈、武銀、夏、河西獲安。
After Yanzhou fell, the outer defenses were gone. Tibet repeatedly cut Lingwu and raided Bin and Fang. On the xin-you day 35,000 men were ordered to rebuild Yanzhou; Jingyuan, Shannan, and Jiannan were to raid Tibet to divide its forces; the work took twenty days. Du Yanguang garrisoned Yanzhou and Yang Chaosheng Mubo Fort, securing Lingzhou, Wu, Yin, Xia, and Hexi.
33
上使人諭陸贄，以「要重之事，勿對趙憬陳論，當密封手疏以聞。」 又「苗粲以父晉卿往年攝政，嘗有不臣之言，諸子皆與古帝王同名，今不欲明行斥逐，兄弟亦各除外官，勿使近屯兵之地。」 又「卿清慎太過，諸道饋遺，一皆拒絕，恐事情不通，如鞭靴之類，受亦無傷。」 贄上奏，其略曰：「昨臣所奏，惟趙憬得聞，陛下已至勞神，委曲防護。 是於心膂之內，尚有形跡之拘，跡同事殊，鮮克以濟。 恐爽無私之德，且傷不吝之明。」 又曰：「爵人必於朝，刑人必於市，惟恐眾之不睹，事之不彰。 君上行之無愧心，兆庶聽之無疑議，受賞安之無怍色，當刑居之無怨言，此聖王所以宣明典章，與天下公共者也。 凡是譖訴之事，多非信實之言，利於中傷，懼於公辯。 或雲歲月已久，不可究尋； 或雲事體有妨，須為隱忍； 或雲惡跡未露，宜假它事為名； 或雲但棄其人，何必明言責辱。 詞皆近於情理，意實苑於矯誣，傷善售奸，莫斯為甚！ 若晉卿父子實有大罪，則當公議典憲； 若被誣枉，豈令陰受播遷。 夫聽訟辨讒，必求情辨跡，情見跡著，辭服理窮，然後加刑罰焉，是以下無冤人，上無謬聽。」 又曰：「監臨受賄，盈尺有刑，至於士吏之微，尚當嚴禁，矧居風化之首，反可通行！ 賄道一開，展轉滋甚，鞭靴不已，必及金玉。 目見可欲，何能自窒於心！ 已與交私，何能中絕其意！ 是以涓流不絕，溪壑成災矣。」 又曰：「若有所受，有所卻，則遇卻者疑乎見拒而不通矣； 若俱辭不受，則咸知不受者乃其常理，復何嫌阻之有乎！」
The emperor told Lu Zhi not to discuss weighty matters openly with Zhao Jing but to submit sealed memorials." He also said Miao Can's father had spoken treasonously while regent and that Can's sons bore imperial names; they should be quietly posted far from armies." He also said Lu Zhi was too austere to accept gifts—even boots and whips might be accepted without harm." Lu Zhi replied: "Only Zhao Jing heard my last memorial, yet Your Majesty already labors to shield me in secret. Even among your closest ministers I am constrained—same forms, different trust—such secrecy rarely succeeds. It will seem partial and wound your reputation for openness." He said honors must be public and punishments visible to all. Only then do rewards bring no shame and punishments no rumor—how sage kings make law common property. Slander thrives on secrecy and fears open debate. Some say the matter is too old to investigate; some that it is too delicate to air; some that guilt is unproven and another pretext should be used; some that the man should simply be removed without stating the charge. Their words sound reasonable, but the aim is deceit—to harm the innocent and shield the guilty. Nothing is worse. If the Jinqings are truly guilty, let the law judge them openly; if they are slandered, they must not be quietly exiled. Justice requires facts and evidence. Only when guilt is clear should punishment fall—then the people are not wronged and the throne not misled." He said: "Bribery by overseers is a capital crime even for minor clerks—how then may the chief minister of morals accept gifts? Open the door to gifts and they escalate from boots and whips to gold and jade. Who can resist what the eye desires? Once private ties are formed, how can favor be refused? A trickle becomes a torrent and ravines overflow." If you accept some gifts and refuse others, those refused will think themselves shunned; if you refuse all alike, everyone knows refusal is your rule and no one is singled out."
34
初，竇參惡左司郎中李巽，出為常州刺史。 及參貶郴州，巽為湖南觀察使。 汴州節度使劉士寧遺參絹五十匹，巽奏參交結籓鎮。 上大怒，欲殺參，陸贄以為參罪不至死，上乃止，既而復遣中使謂贄曰：「參交結中外，其意難測，社稷事重，卿速進文書處分。」 贄上言：「參朝廷大臣，誅之不可無名。 昔劉晏之死，罪不明白，至今眾議為之憤邑，叛臣得以為辭。 參貪縱之罪，天下共知； 至於潛懷異圖，事跡曖昧。 若不推鞫，遽加重辟，駭動不細。 竇參於臣無分，陛下所知，豈欲營救其人，蓋惜典刑不濫。」 三月，更貶參驩州司馬，男女皆配流。 上又命理其親黨，贄奏：「罪有首從，法有重輕，參既蒙宥，親黨亦應末減。 況參得罪之初，私黨並已連坐，人心久定，請更不問。」 從之。 上又欲籍其家貲，贄曰：「在法，反逆者盡沒其財，贓污者止征所犯。 皆須結正施刑，然後收籍。 今罪法未詳，陛下已存惠貸，若簿錄其家，恐以財傷義。」 時宦官左右恨參尤深，謗毀不已。 參未至驩州，竟賜死於路。 竇申杖殺，貨財、奴婢悉傳送京師。
Dou Can had banished Li Xun from the Left Department to Changzhou. When Dou Can was demoted to Chenzhou, Li Xun was Hunan observation commissioner. Liu Shining of Bianzhou sent Dou Can fifty bolts of silk; Li Xun reported that Can was colluding with regional commanders. The emperor wanted Dou Can executed; Lu Zhi argued the crime did not warrant death and the emperor relented—then an envoy told Zhi: "Can conspires far and wide; act at once." Lu Zhi said: "Dou Can is a chief minister; he cannot be killed without clear cause. When Liu Yan was executed without clear guilt, the realm was outraged and rebels used it as propaganda. Dou Can's greed is notorious; but treason is unproven. To execute him without trial would shock the empire. I do not seek to save Dou Can for friendship's sake, Your Majesty, but to keep punishment from excess." In the third month Dou Can was demoted to Huanzhou and his family exiled. The emperor wished to punish Can's clan; Lu Zhi said kin should receive lighter sentences now that Can was spared. His partisans were already punished when he fell; the matter is settled—do not reopen it." The emperor agreed. The emperor wanted to seize Can's estate; Lu Zhi cited law: only rebels lose all property; embezzlers pay restitution. Guilt must be proved before confiscation. The charges are unclear and Your Majesty already shows mercy—forfeiture would sacrifice justice to greed. Palace eunuchs kept slandering Dou Can. Before he reached Huanzhou, Dou Can was ordered to die on the road. Dou Shen was beaten to death; his property and slaves were sent to the capital.
35
海州團練使張升璘，升雲之弟，李納之婿也。 以父大祥歸於定州，嘗於公座罵王武俊，武俊奏之。 夏，四月，丁丑，詔削其官，遣中使杖而囚之。 定州富庶，武俊常欲之，因是遣兵襲取義豐，掠安喜、無極萬餘口，徙之德、棣。 升雲閉城自守，屢遣使謝之，乃止。
Zhang Shenglian of Haizhou was Zhang Shengyun's brother and Li Na's son-in-law. During mourning for his father he returned to Dingzhou and publicly cursed Wang Wujun, who reported him. In summer, on the ding-chou day of the fourth month, he was stripped of rank, caned, and imprisoned. Wujun had long coveted rich Dingzhou; he seized Yifeng and carried off more than ten thousand people from Anxi and Wuji to De and Di. Zhang Shengyun shut the city and apologized until Wujun withdrew.
36
上命李師古毀三汊城，師古奉詔。 然常招聚亡命，有得罪於朝廷者，皆撫而用之。
The emperor ordered Li Shigu to demolish Sancha City, and he obeyed. Yet he sheltered fugitives and outlaws from the court.
37
五月，甲辰，以中書侍郎趙憬為門下侍郎、同平章事，義成節度使賈耽為在右僕射，右丞盧邁守本官，並同平章事。 邁，翰之族子也。 憬疑陸贄恃恩，欲專大政，排己置之門下，多稱疾不豫事，由是與贄有隙。 陸贄上奏論備邊六失，以為「措置乖方，課責虧度，財匱於兵眾，力分於將多，怨生於不均，機失於遙制。
On the jia-chen day of the fifth month Zhao Jing became chancellor of the Chancellery, Jia Dan vice director of state affairs, and Lu Mai remained right vice director—all as co-equal grand councilors. Lu Mai was a kinsman of Lu Han. Zhao Jing suspected Lu Zhi of monopolizing power, kept himself aloof claiming illness, and fell out with Zhi. Lu Zhi memorialized on six border failures: bad organization, lax discipline, wasted funds, divided command, unfair pay, and delayed orders from the capital.
38
「關東戍卒，不習土風，身苦邊荒，心畏戎虜。 國家資奉若驕子，姑息如倩人。 屈指計歸，張頤待哺； 或利王師之敗，乘擾攘而東潰； 或拔棄城鎮，搖遠近之心。 豈惟無益，實亦有損。 復有犯刑謫徙者，既是無良之類，且加懷土之情，思亂幸災，又甚戍卒。 可謂措置乖方矣。 自頃權移於下，柄失於朝，將之號令既鮮克行之於軍，國之典常又不能施之於將，務相遵養，苟度歲時。 欲賞一有功，翻慮無功者反仄； 欲罰一有罪，復慮同惡者憂虞。 罪以隱忍而不彰，功以嫌疑而不賞，姑息之道，乃至於斯。 故使忘身效節者獲誚於等夷，率眾先登者取怨於士卒，僨軍蹙國者不懷於愧畏，緩救失期者自以為智能。 此義士所以痛心，勇夫所體。 可謂課責虧度矣。 虜每入寇，將帥遞相推倚，無敢誰何。 虛張賊勢上聞，則曰兵少不敵。 朝廷莫之省察，唯務征發益師，無裨備御之功，重增供億之弊。 閭井日耗，徵求日繁，以編戶傾家、破產之資，兼有司榷鹽、稅酒之利，總其所入，歲以事邊。 可謂財匱於兵眾矣。
" Guandong troops know neither frontier climate nor enemy ways; the court pampers them like spoiled children. They count the days until rotation and live on rations; some hope for defeat so they can flee east; some abandon posts and unsettle the frontier. They do more harm than good. Exiled criminals are worse still—restless men who welcome chaos. This is the first failure: wrong organization. Generals no longer command; the court no longer disciplines them—all merely marking time. Reward one man and others grow jealous; punish one and accomplices fear. Crimes are hidden and merit suspected—indulgence gone too far. The loyal are mocked, the brave resented, the incompetent unashamed, and the tardy call themselves wise. Righteous men grieve and warriors despair. This is the second failure: lax discipline. When raiders strike, generals blame one another and dare not fight. They exaggerate enemy strength and plead insufficient troops. The court only sends more men, helping neither defense nor finance. Villages are ruined by endless levies, salt and wine monopolies included—all to feed the frontier. This is the third failure: wasted funds.
39
「吐蕃舉國勝兵之徒，才當中國十數大郡而已，動則中國懼其眾而不敢抗，靜則中國憚其強而不敢侵，厥理何哉？ 良以中國之節制多門，蕃丑之統帥專一故也。 夫統帥專一，則人心不分，號令不貳，進退可齊，疾徐中意，機會靡愆，氣勢自壯。 斯乃以少為眾，以弱為強者也。 開元、天寶之間，控御西北兩蕃，唯朔方、河西、隴右三節度。 中興以來，未遑外討，抗兩蕃者亦朔方、涇原、隴右、河東四節度而已。 自頃分朔方之地，建牙擁節者凡三使焉，其餘鎮軍，數且四十，皆承特詔委寄，各降中貴監臨，人得抗衡，莫相稟屬。 每俟邊書告急，方令計會用兵，既無軍法下臨，惟以客禮相待。 夫兵，以氣勢為用者也，氣聚則盛，散則消； 勢合則威，析則弱。 今之邊備，勢弱氣消，可謂力分於將多矣。
" Tibet's entire army equals only a dozen Chinese prefectures—yet we fear them. Why? Because our command is fragmented and theirs is unified. Unified command unifies hearts and orders; opportunity is seized and spirit strong. Thus few become many and weak become strong. Under Kaiyuan and Tianbao only three commands faced the northwest. After the Restoration only four commands bore the burden. Shuofang was split among three commissioners and nearly forty independent armies, each with its own eunuch overseer—none obeying another. When crisis came, they met as equals without military law. Armies live by morale; gathered it flourishes, scattered it fades. United they are formidable, divided weak. Today's frontier is weak and divided—the fourth failure.
40
「理戎之要，在於練核優劣之科以為衣食等級之制，使能者企及，否者息心，雖有薄厚之殊而無觖望之釁。 今窮邊之地，長鎮之兵，皆百戰傷夷之餘，終年勤苦之劇，然衣糧所給，唯止當身，例為妻子所分，常有凍餒之色。 而關東戍卒，怯於應敵，懈於服勞，衣糧所頒，厚逾數等。 又有素非禁旅，本是邊軍，將校詭為媚詞，因請遙隸神策，不離舊所，唯改虛名，其於廩賜之饒，遂有三倍之益。 夫事業未異而給養有殊，苛未忘懷，孰能無慍！ 可謂怨生於不均矣。
" Pay and rank should reflect merit so the able strive and the rest accept their lot. Frontier veterans who fought for years are paid barely enough to feed themselves while their families freeze. Guandong troops, cowards in battle, receive several times more. Some border units were nominally transferred to the Shence Army without moving yet tripled their pay. Same service, unequal pay—who would not resent it? This is the fifth failure: unfair pay.
41
「凡欲選任將帥，必先考察行能，可者遣之，不可者退之，疑者不使，使者不疑，故將在軍，君命有所不受。 自頃邊軍去就，裁斷多出宸衷，選置戎臣，先求易制，多其部以分其力，輕其任以弱其心，遂令爽於軍情亦聽命，乖於事宜亦聽命。 戎虜馳突，迅如風飆，馹書上聞，旬月方報。 守土者以兵寡不敢抗敵，分鎮者以無詔不肯出師，賊既縱掠退歸，此乃陳功告捷。 其敗喪則減百而為一，其捃獲則張百而成千。 將帥既幸於總制在朝，不憂罪累，陛下又以為大權由己，不究事情。 可謂機失於遙制矣。 臣愚謂宜罷諸道將士防秋之制，令本道但供衣糧，募戍卒願留及蕃、漢子弟以給之。 又多開屯田，官為收糴，寇至則人自為戰，時至則家自力農，與夫倏來忽往者，豈可同等而論哉！ 又宜擇文武能臣為隴右、朔方、河東三元帥，分統緣邊諸節度使，有非要者，隨所便近而並之。 然後減奸濫虛浮之費以豐財，定衣糧等級之制以和眾，弘委任之道以宣其用，懸賞罰之典以考其成。 如是，則戎狄威懷，疆場寧謐矣。」 上雖不能盡從，心甚重之。
" Choose generals by merit and trust them in the field. The court picks pliant generals, splits their commands, and micromanages from afar. Raiders strike like wind; court replies take a month. Local defenders dare not fight; neighboring commands wait for edicts; raiders leave and generals claim victory. Defeats are minimized; booty exaggerated. Generals know the court will not blame them; the emperor does not investigate. This is the sixth failure: remote control. He proposed ending autumn rotations, local pay, local recruitment, and expanded frontier farms. Farmers would fight when raiders came and farm in peace otherwise—unlike rotating outsiders. He urged three frontier marshals to unify scattered commands. Cut waste, standardize pay, delegate authority, and enforce rewards and punishments. Then the frontier would be secure. The emperor could not adopt all of it but greatly respected the memorial.
42
韋皋遣大將董面力等將兵出西山，破吐蕃之眾，拔堡柵五十餘。
Wei Gao's general Dong Mianli raided from the west and took fifty Tibetan forts.
43
丙午，門下侍郎、同平章事董晉罷為禮部尚書。
On the bing-wu day Dong Jin was demoted to minister of rites.
44
雲南王異牟尋遣使者三輩，一出戎州，一出黔州，一出安南，各繼生金、丹砂詣韋皋。 金以示堅，丹砂以示赤心，三分皋所與書為信，皆達成都。 異牟尋上表請棄吐蕃歸唐，並遺皋帛書，自稱唐故雲南王孫、吐蕃贊普義弟日東王。 皋遣其使者詣長安，並上表賀。 上賜異牟尋詔書，令皋遣使慰撫之。
King Yimouxun of Nanzhao sent three missions with gold and cinnabar to Wei Gao. Gold meant constancy, cinnabar loyalty; they carried three copies of Gao's letters to Chengdu. Yimouxun asked to defect from Tibet to Tang, calling himself grandson of the old King of Yunnan and sworn brother to Tibet's tsenpo. Gao sent the envoys to Chang'an with a congratulatory memorial. The emperor issued an edict to Yimouxun and ordered Gao to send envoys to comfort him.
45
賈耽、陸贄、趙憬、盧邁為相，百官白事，更讓不言。 秋，七月，奏請依至德故事，宰相迭秉筆以處政事，旬日一易； 詔從之。 其後日一易之。
With Jia Dan, Lu Zhi, Zhao Jing, and Lu Mai as chief ministers, officials deferred to one another and rarely spoke up. In the seventh month they asked to revive the Zhide practice of rotating chief ministers every ten days; the emperor agreed. Soon it became daily rotation.
46
劍南、西山諸羌女王湯立志、哥鄰王董臥庭、白狗王羅陀忽、弱水王董辟和、南水王薛莫庭、悉董王湯悉贊、清遠王蘇唐磨、咄霸王董邈蓬及逋租王，先皆役屬吐蕃，至是各帥眾內附。 韋皋處之於維、保、霸州，給以耕牛種糧。 立志、陀忽、辟和入朝，皆拜官，厚賜而遣之。
Qiang and tribal leaders of the western mountains who had served Tibet now led their people to submit to Tang. Wei Gao resettled them in Wei, Bao, and Ba and gave them oxen and seed. Lizhi, Tuohu, and Pihe came to court, received offices and rich gifts, and returned.
47
癸卯，戶部侍郎裴延齡奏：「自判度支以來，檢責諸州欠負錢八百餘萬緡，收諸州抽貫錢三百萬緡，呈樣物三十餘萬緡，請別置欠負耗剩季庫以掌之，染練物則別置月庫以掌。」 詔從之。 欠負皆貧人無可償，徒存其數者，抽貫錢給用隨盡，呈樣、染練皆左藏正物。 延齡徙置別庫，虛張名數以惑上。 上信之，以為能富國而寵之，於實無所增也，虛費吏人簿書而已。 京城西污濕地生蘆葦數畝，延齡奏稱長安、咸陽有陂澤數百頃，可牧廄馬。 上使有司閱視，無之，亦不罪也。 左補闕權德輿上奏，以為：「延齡取常賦支用未盡者充羨餘以為己功。 縣官先所市物，再給其直，用充別貯。 邊軍自今春以來並不支糧。 陛下必以延齡孤貞獨立，時人醜正流言，何不遣信臣覆視，究其本末，明行賞罰。 今群情眾口喧於朝市，豈京城士庶皆為朋黨邪！ 陛下亦宜稍回聖慮而察之。」 上不從。
On the gui-mao day Pei Yanling claimed to have found 8 million strings in prefectural debts, 3 million in withheld funds, and 300,000 in sample goods, and asked for new storehouses. The emperor approved. The debts were uncollectible from the poor; withheld funds were spent; the goods were already in the treasury. Yanling merely moved existing stock to new ledgers and inflated the figures. The emperor believed Pei Yanling enriched the state, though nothing was actually gained. He claimed hundreds of qing of marsh near Chang'an could pasture horses though only a few mu of reeds existed. Inspectors found nothing, yet Pei Yanling went unpunished. Quan Deyu said Yanling counted unspent regular revenue as his own surplus. He repaid the treasury for goods already bought and called it new savings. Frontier troops had received no grain since spring. He urged the emperor to investigate Yanling and punish him if guilty. The whole capital was clamoring—is everyone a conspirator? Your Majesty should reconsider. The emperor refused.
48
八月，庚戌，太尉、中書令、西平忠武王李晟薨。
On the geng-xu day of the eighth month Li Sheng, Prince of Xiping, died.
49
冬，十月，甲子，韋皋遣其節度巡官崔佐時繼詔書詣雲南，並自為皋書答之。
In the tenth month Wei Gao sent Cui Zuoshi to Nanzhao with an imperial edict and his own letter.
50
十一月，乙酉，上祀圓丘，赦天下。
On the yi-you day of the eleventh month the emperor sacrificed at the Circular Mound and proclaimed a general amnesty.
51
劉士寧既為宣武節度使，諸將多不服。 士寧淫亂殘忍，出畋輒數日不返，軍中苦之。 都知兵馬使李萬榮得眾心，士寧疑之，奪其兵權，令攝汴州事。 十二月，乙卯，士寧帥眾二萬畋於外野。 萬榮晨入使府，召所留親兵千餘人，詐之曰：「敕征大夫入朝，以吾掌留務，汝輩人賜錢三十緡。」 眾皆拜。 又諭外營兵，皆聽命。 乃分兵閉城門，使馳白士寧曰：「敕征大夫，宜速就路，少或遷延，當傳首以獻。」 士寧知眾不為用，以五百騎逃歸京師，比至東都，所餘僕妾而已。 至京師，敕歸第行喪，禁其出入。 淮西節度使吳少誠聞變，發兵屯郾城，遣使問故，且請戰。 萬榮以言戲之，少誠慚而退。 上聞萬榮逐士寧，使問陸贄，贄上奏，以為今軍州已定，宜且遣朝臣宣勞，徐察事情，冀免差失，其略曰：「今士寧見逐，雖是眾情，萬榮典軍，且非朝旨。 此安危強弱之機也，願陛下審之慎之。」 上復使謂贄：「若更淹遲，恐於事非便。 今議除一親王充節度使，且令萬榮知留後，其制即從內出。」 贄復上奏，其略曰：「臣雖服戎角力諒匪克堪，而經武伐謀或有所見。 夫制置之安危由勢，付授之濟否由才。 勢如器焉，惟在所置，置之夷地則平。 才如負焉，唯在所授，授逾其力則踣。 萬榮今所陳奏，頗涉張皇，但露徼求之情，殊無退讓之禮，據茲鄙躁，殊異循良。 又聞本是滑人，偏厚當州將士，與之相得，才止三千，諸營之兵已甚懷怨。 據此頗僻，亦非將材，若得志驕盈，不悖則敗，悖則犯上，敗則僨軍。」 又曰：「苟邀則不順，苟允則不誠，君臣之間，勢必嫌阻。 與其圖之於滋蔓，不若絕之於萌芽。」 又曰：「為國之道，以義訓人，將教事君，先令順長。」 又曰：「方鎮之臣，事多專制，欲加之罪，誰則無辭！ 若使傾奪之徒便得代居其任，利之所在，人各有心，此源潛滋，禍必難救。 非獨長亂之道，亦關謀逆之端。」 又曰：「昨逐士寧，起於倉卒，諸郡守將固非連謀，一城師人亦未協志。 各計度於成敗之勢，回遑於逆順之名，安肯捐軀與之同惡！」 又曰：「陛下但選文武群臣一人命為節度，仍降優詔，慰勞本軍。 獎萬榮以撫定之功，別加寵任，褒將士以輯睦之義，厚賜資裝，揆其大情，理必寧息。 萬榮縱欲跋扈，勢何能為！」 又曰：「倘後事有愆素，臣請受敗橈之罪。」 上不從。 壬戌，以通王諶為宣武節度大使，以萬榮為留後。
Many generals refused to obey Liu Shining. He was cruel and licentious, hunting for days while the army suffered. Li Wanrong was popular; Shining stripped his command and made him act for Bianzhou. On the yi-mao day Shining took twenty thousand men hunting. Wanrong seized the office at dawn, told the garrison an edict had recalled Shining and paid each man thirty strings. They bowed in acceptance. The outer camps obeyed as well. He closed the gates and told Shining to leave at once or lose his head. Shining fled to the capital with five hundred horsemen, arriving with only servants. At court he was confined to his house in mourning. Wu Shaoqian of Huai-Xi mobilized at Yancheng and challenged Wanrong. Wanrong mocked him and Shaoqian withdrew. The emperor asked Lu Zhi, who warned that Wanrong acted without imperial authority. This was a critical moment requiring caution. The emperor said delay was dangerous. He would appoint an imperial prince and let Wanrong act as regent. Lu Zhi replied that he was no general but saw the danger. Security depends on circumstance, success on talent. Like a vessel, placement determines stability. Like a load, exceeding capacity brings collapse. Wanrong's memorials were boastful and grasping, not modest. A native of Hua, he favored only three thousand local troops while alienating the rest. He was no true general; success would make him arrogant and ruin the army. Granting his wish would breed insincerity and suspicion. Better to stop him early than when entrenched. The state must teach obedience before rewarding rebellion. Regional commanders are hard to punish—any excuse will serve. If usurpers are rewarded, others will seize power for profit. It would encourage rebellion, not merely disorder. The coup was hasty; garrisons were not united in conspiracy. Each man weighed odds and would not die for Wanrong. Appoint a proper commissioner and comfort the army with an edict. Reward Wanrong for pacifying the mutiny but give command to a court appointee. Then Wanrong could not become a warlord. Lu Zhi offered to accept punishment if wrong. The emperor again refused. On the ren-xu day Prince Chen was named Xuanwu governor and Wanrong regent.
52
丁卯，納故駙馬都尉郭曖女為廣陵王淳妃。 淳，太子之長子。 妃母，即昇平公主也。
On the ding-mao day Guo En's daughter became consort to Prince Chun of Guangling. Chun was the crown prince's eldest son. Her mother was Princess Shengping.
53
德宗神武聖文皇帝九貞元十年（ 甲戌，公元七九四年）
Emperor Dezong of the Tang, tenth year of the Zhenyuan era ( jia-xu, 794 CE)
54
春，正月，劍南、西山羌、蠻二萬餘戶來降。 詔加韋皋押近界羌、蠻及西山八國使。
In spring more than twenty thousand Qiang and tribal households submitted. Wei Gao was made commissioner over nearby tribes and the eight western kingdoms.
55
崔佐時至雲南所都羊苴咩城，吐蕃使者數百人先在其國，雲南王異牟尋尚不欲吐蕃知之，令佐時衣牂柯服而入。 佐時不可，曰：「我大唐使者，豈得衣小夷之服！」 異牟尋不得已，夜迎之。 佐時大宣詔書，異牟尋恐懼，顧左右失色。 業已歸唐，乃歔欷流涕，俯伏受詔。 鄭回密見佐時教之，故佐時盡得其情，因勸異牟尋悉斬吐蕃使者，去吐蕃所立之號，獻其金印，復南詔舊名。 異牟尋皆從之。 仍刻金契以獻。 異牟尋帥其子尋夢湊等與佐時盟於點蒼山神祠。
At Nanzhao's capital, Tibetan envoys were present; Yimouxun wanted Cui Zuoshi to dress like a tribal envoy. Cui refused: "I am a Tang envoy and will not dress as a barbarian!" Yimouxun received him secretly at night. When the edict was read, Yimouxun was terrified. Having chosen Tang, he wept and accepted the edict prostrate. Zheng Hui briefed Cui Zuoshi, who urged Yimouxun to kill the Tibetan envoys and restore the name Nanzhao. Yimouxun agreed to all. He carved a gold covenant of alliance. He allied with Cui at the shrine on Cangshan.
56
先是，吐蕃與回鶻爭北庭，大戰，死傷頗眾，徵兵萬人於雲南。 異牟尋辭以國小，請發三千人，吐蕃少之。 益至五千，乃許之。 異牟尋遣五千人前行，自將數萬人踵其後，晝夜兼行，襲擊吐蕃，戰於神川，大破之，取橋等十六城，虜其五王，降其眾十餘萬。 戊戌，遣使來獻捷。
Tibet and the Uyghurs fought over Beiting and demanded ten thousand troops from Nanzhao. Yimouxun offered only three thousand; Tibet demanded more. At five thousand Tibet agreed. He sent five thousand ahead, then attacked with tens of thousands at Shen River, took sixteen cities and captured five kings. On the wu-xu day he reported victory to Tang.
57
瀛州刺史劉澭為兄濟所逼，請西扞隴坻，遂將部兵千五百人、男女萬餘口詣京師，號令嚴整，在道無一人敢取人雞犬者。 上嘉之，二月，丙午，以為秦州刺史、隴右經略軍使，理普潤。 軍中不擊柝，不設音樂。 士卒病者，澭親視之，死者哭之。
Liu Yong fled his brother Liu Ji to court with fifteen hundred troops and ten thousand civilians, harming no property on the march. The emperor made him Qinzhou prefect and Longyou commissioner at Purun. His camp struck no night watches and held no music. He nursed the sick and mourned the dead.
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乙丑，義成節度使李融薨。 丁卯，以華州刺史李復為義成節度使。 復，齊物之子也。 復辟河南尉洛陽盧坦為判官。 監軍薛盈珍數侵軍政，坦每據理以拒之。 盈珍常曰：「盧侍御所言公，我固不違也。」
On the yi-chou day Li Rong of Yicheng died. On the ding-mao day Li Fu became governor of Yicheng. Li Fu was a son of Li Qiwu. He appointed Lu Tan of Luoyang as his aide. Supervisor Xue Yingzhen meddled; Lu Tan resisted on principle. Xue said Lu Tan was always right and he would not oppose him."
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橫海節度使程懷直入朝，厚賜遣歸。
Cheng Huairu of Heng-Hai came to court, was rewarded, and returned.
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夏，四月，庚午，宣武軍亂，留後李萬榮討平之。 先是，宣武親兵三百人素驕橫，萬榮惡之，遣詣京西防秋，親兵怨之。 大將韓惟清、張彥琳誘親兵作亂，攻萬榮，萬榮擊破之。 親兵掠而潰，多奔宋州，宋州刺史劉逸准厚撫之。 惟清奔鄭州，彥琳奔東都。 萬榮悉誅亂者妻子數千人。 有軍士數人呼於市曰：「今夕兵大至，城當破！」 萬榮收斬之，奏稱劉士寧所為。 庚子，徙士寧於郴州。
In summer, on the geng-wu day, Xuanwu mutinied and Wanrong crushed it. Wanrong sent three hundred unruly personal troops to the west; they resented it. Generals Han Weiqing and Zhang Yanlin led the mutiny; Wanrong defeated them. Mutineers fled to Songzhou where Liu Yizhun sheltered them. Weiqing fled to Zhengzhou; Yanlin to Luoyang. Wanrong executed thousands of the rebels' families. Soldiers shouted in the market that the city would fall that night. Wanrong executed them and blamed Liu Shining. On the geng-zi day Shining was exiled to Chenzhou.
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欽州蠻酋黃少卿反，圍州城，邕管經略使孫公器奏請發嶺南兵救之。 上不許，遣中使諭解之。
Huang Shaoqing of Qinzhou rebelled; Sun Gongqi asked for Lingnan troops. The emperor refused troops and sent an envoy to mediate.
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陸贄上言：「鄭禮赦下已近半年，而竄謫者尚未沾恩。」 乃為三狀擬進。 上使謂之曰：「故事，左降官准赦量移，不過三五百里，今所擬稍似超越，又多近兵馬及當路州縣，事恐非便。」 贄復上言，以為：「王者待人以誠，有責怒而無猜嫌，有懲沮而無怨忌。 斥遠以儆其不恪，甄恕以勉其自新； 不儆則浸及威刑，不勉而復加黜削，雖屢進退，俱非愛憎。 行法乃暫使左迂，念材而漸加進敘，又知復用，誰不增修！ 何憂乎亂常，何患乎蓄憾！ 如或以其貶黜，便謂奸凶，恆處防閒之中，長從擯棄之例，則是悔過者無由自補，蘊才者終不見伸。 凡人之情，窮則思變，含淒貪亂，或起於茲。 今若所移不過三五百里，則有疆域不離於本道，風土反惡於舊州，徒有徙家之勞，是增移配之擾。 又，當今郡府，多有軍兵，所在封疆，少無館驛，示人疑慮，體又非弘。 乞更賜裁審。」 上性猜忌，不委任臣下，官無大小，必自選而用之，宰相進擬，少所稱可； 及群臣一有譴責，往往終身不復收用； 好以辯給取人，不得敦實之士； 艱於進用，群材滯淹。 贄上奏諫，其略曰：「夫登進以懋庸，黜退以懲過，二者迭用，理如循環。 進而有過則示懲，懲而改修則復進，既不廢法，亦無棄人，雖纖介必懲而用材不匱。 故能使黜退者克勵以求復，登進者警飭而恪居，上無滯疑，下無蓄怨。」 又曰：「明主不以辭盡人，不以意選士，如或好善而不擇所用，悅言而不驗所行，進退隨愛憎之情，離合系異同之趣，是由捨繩墨而意裁曲直，棄權衡而手揣重輕，雖甚精微，不能無謬。」 又曰：「中人以上，迭有所長，苟區別得宜，付授當器，各適其性，各宣其能，及乎合以成功，亦與全才無異。 但在明鑒大度，御之有道而已。」 又曰：「以一言稱愜為能而不核虛實，以一事違忤為咎而不考忠邪，其稱愜則付任逾涯，不思其所不及，其違忤則罪責過當，不恕其所不能，是以職司之內無成功，君臣之際無定分。」 上不聽。
Lu Zhi said the amnesty had not reached exiles. He drafted three lists of exiles to restore. The emperor said exiles should move only three to five hundred li, not near armies. Lu Zhi argued the throne should trust and rehabilitate exiles. Exile warns; mercy encourages reform; without either, punishment escalates without malice. Punishment is temporary; knowing they may return, men will reform. Why fear rebellion or grudges? If exiles are forever suspect, the repentant cannot serve again. Desperate men turn to rebellion. Short moves only burden exiles without helping. Moves near armies and posts signal distrust. He asked the emperor to reconsider. The emperor distrusted ministers and picked every official himself. Once punished, an official was rarely reused; he favored glib men over solid talent; able men were blocked. Lu Zhi said promotion and demotion should cycle like the seasons. Punish faults but reuse the reformed. Then none harbor lasting resentment. Rulers must judge deeds, not eloquence or whim. Use each man's strength and the whole succeeds. That requires magnanimous leadership. Praise and blame must follow facts, not moods. The emperor ignored him.
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贄又請均節財賦，凡六條：
Lu Zhi proposed six fiscal reforms:
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其一，論兩稅之弊，其略曰：「舊制賦役之法，曰租、調、庸。 丁男一人受田百畝、歲輸粟二石，謂之租。 每戶各隨土宜出絹若綾若絁共二丈，綿三兩，不蠶之土輸布二丈五尺，麻三斤，謂之調。 每丁歲役，則收其庸，日准絹三尺，謂之庸。 天下為家，法制均一，雖欲轉徙，莫容其奸，故人無搖心而事有定制。 及羯胡亂華，兆庶雲擾，版圖墮於避地，賦法壞於奉軍。 建中之初，再造百度，執事者知弊之宜革而所作兼失其原，知簡之可從而所操不得其要。 凡欲拯其弊，須窮致弊之由，時弊則但理其時，法弊則全革其法，所為必當，其悔乃亡。 兵興以來，供億無度，此乃時弊，非法弊也。 而遽更租、庸、調法，分遣使者，搜擿郡邑，校驗簿書，每州取大歷中一年科率最多者以為兩稅定額。 夫財之所生，必因人力，故先王之制賦入，必以丁夫為本。 不以務穡增其稅，不以輟稼減其租，則播種多； 不以殖產厚其征，不以流寓免其調，則地著固； 不以飭勵重其役，不以窳怠蠲其庸，則功力勤。 如是，故人安其居，盡其力矣。 兩稅之立，惟以資產為宗，不以丁身為本。 曾不寤資產之中，有藏於襟懷囊篋，物雖貴而人莫能窺； 其積於場圃囷倉，直雖輕而眾以為富流通蕃息之貨，數雖寡而計日收贏； 有廬舍器用之資，價雖高而終歲無利。 如此之比，其流實繁，一概計估算緡，宜其失平長偽。 由是務輕資而樂轉徙者，恆脫於徭稅； 敦本業而樹居產者，每困於徵求。 此乃誘之為奸，驅之避役，力用不得不弛，賦入不得不闕。 復以創製之首，不務齊平，供應有煩簡之殊，牧守有能否之異，所在徭賦，輕重相懸，所遣使臣，意見各異，計奏一定，有加無除。 又大歷中供軍、進奉之類，既收入兩稅，今於兩稅之外，復又並存，望稍行均減，以救凋殘。」
First, on the two-tax system's flaws versus the old zu-diao-yong system. Each man received land and paid grain rent (zu). Households paid textiles (diao). Each man owed labor, commuted to silk (yong). Uniform law kept people settled and fraud rare. The An Lushan rebellion destroyed the old system. Jianzhong reformers knew change was needed but botched it. Fix the root cause—time-bound ills need timely fixes, legal ills need new law. Post-rebellion spending was a crisis, not a flaw in zu-diao-yong itself. They replaced it with the two-tax system based on peak Dali-era levies. Revenue must rest on labor, not assets alone. Do not tax farming effort away; do not let wanderers escape duty; do not exempt the idle from corvée. Then people work in peace. The two-tax system taxes wealth, not people. Hidden wealth escapes assessment; visible grain is taxed while mobile trade is miscounted; expensive tools with no income are overtaxed. Uniform cash valuation breeds fraud. Those who move lightly escape tax; those who stay are squeezed. The system rewards evasion and drains the diligent. From the outset the system was unequal: supplies varied in burden, prefects in competence, and local levies in weight; each envoy interpreted policy differently, and once quotas were set, increases were never removed. Old surcharges remained atop the new tax—he asked to cut them."
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其二，請二稅以布帛為額，不計錢數。 其略曰：「凡國之賦稅，必量人之力，任土之宜，故所入者惟布、麻、繒、纊與百谷而已。 先王懼物之貴賤失平，而人之交易難准，又定泉布之法以節輕重之宜，斂散弛張，必由於是。 蓋御財之大柄，為國之利權，守之在官，不以任下。 然則谷帛者，人之所為也； 錢貨者，官之所為也。 是以國朝著令，租出谷，庸出絹，調出繒、纊、布，曷嘗有禁人鑄錢而以錢為賦者也！ 今之兩稅，獨異舊章，但估資產為差，便以錢穀定稅，臨時折征雜物，每歲色目頗殊，唯計求得之利宜，靡論供辦之難易。 所征非所業，所業非所征，遂或增價以買其所無，減價以賣其所有，一增一減，耗損已多。 望勘會諸州初納兩稅年絹布，定估比類當今時價，加賤減貴，酌取其中，總計合稅之錢，折為布帛之數。」 又曰：「夫地力之生物有大限，取之有度，用之有節，則常足。 取之無度，用之無節，則常不足。 生物之豐敗由天，用物之多少由人。 是以聖王立程，量入為出，雖遇災難，下無困窮。 理化既衰，則乃反是，量出為入，不恤所無。 桀用天下而不足，湯用七十里而有餘，是乃用之盈虛，在節與不節耳。」
Second, set the two-tax quota in cloth, not coin. Taxes should be paid in grain and cloth suited to the land. The state should control coinage to stabilize prices. Coinage must stay in government hands. Grain and cloth are produced by the people; coin is made by the state. Never before were taxes levied in coin alone. The two-tax forces cash payment and arbitrary surcharges. Farmers must buy and sell at a loss to pay tax. He proposed converting tax quotas back to silk at fair prices. Production is finite; thrift brings sufficiency. Waste brings shortage. Harvests are heaven's; spending is man's. Sage kings spent within revenue. Decadent rulers spent first and taxed after. Jie was prodigal; Tang was frugal."
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其三，論長吏以增戶、加稅、辟田為課績，其略曰：「長人者罕能推忠恕易地之情，體至公徇國之意，迭行小惠，競誘姦□，以傾奪鄰境為智能，以招萃逋逃為理化，捨彼適此者既為新收而有復，倏往忽來者又以復業而見優。 唯懷土安居，首末不遷者，則使之日重，斂之日加。 是令地著之人恆代惰游賦役，則何異驅之轉徙，教之澆訛。 此由牧宰不克弘通，各私所部之過也。」 又曰：「立法齊人，久無不弊，理之者若不知維御損益之宜，則巧偽萌生，恆因沮勸而滋矣。 請申命有司，詳定考績。 若當管之內，人益阜殷，所定稅額有餘，任其據戶口均減，以減數多少為考課等差。 其當管稅物通比，每戶十分減三者為上課，減二者次焉，減一者又次焉。 如或人多流亡，加稅見戶，比校殿罰亦如之。」
Third, on perverse incentives for local officials: they lured migrants and fugitives for merit while punishing stable taxpayers. Settled farmers bore heavier taxes than drifters. It was like driving the honest into exile. Prefects served their own stats, not the realm. Laws need adjusting as abuses appear. He asked to reform performance reviews. Reward officials who cut taxes when population grew. Ten-percent cuts ranked merit. Penalize those who taxed the remnant harder."
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其四，論稅限迫促，其略曰：「建官立國，所以養人也； 賦人取財，所以資國也。 明君不厚其所資而害其所養，故必先人事而借其暇力，先家給而斂其餘財。」 又曰：「蠶事方興，已輸縑稅，農功未艾，遽斂谷租。 上司之繩責既嚴，下吏之威暴愈促，有者急賣而耗其半直，無者求假而費其倍酬。 望更詳定徵稅期限。」
Fourth, on harsh tax deadlines: taxes fund the state but must not ruin the people. Tax after the harvest, not before. Silk was taken before cocoons; grain before harvest. Forced sales at ruinous prices followed. He asked for later deadlines."
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其五，請以稅茶錢置義倉以備水旱，其略曰：「古稱九年、六年之蓄者，率土臣庶通為之計耳，固非獨豐公庚，不及編□也。 近者有司奏請稅茶，歲約得五十萬貫，元敕令貯戶部，用救百姓凶饑。 今以蓄糧，適副前旨。」
Fifth, use tea tax for charity granaries as of old. Tea tax was supposed to fund disaster relief. Storing grain matched that intent."
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其六，論兼併之家，私斂重於公稅，其略曰：「今京畿之內，每田一畝，官稅五升，而私家收租殆有畝至一石者，是二十倍於官稅也。 降及中等，租猶半之。 夫土地王者之所有，耕稼農夫之所為，而兼併之徒，居然受利。」 又曰：「望凡所佔田，約為條限，裁減租價，務利貧人。 法貴必行，慎在深刻，裕其制以便俗，嚴其令以懲違，微損有餘，稍優不足，失不損富，優可賑窮，此乃古者安富恤窮之善經，不可捨也。」
Sixth, on landlords: private rent was twenty times the state tax. Even middling rents doubled the state levy. Land belongs to the throne, yet magnates took the profit. He asked to cap rents and protect tenants. Moderate rent cuts would aid the poor without ruining the rich."
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CATEGORY:資治通鑑」」」」」
Work category: Zizhi Tongjian (Comprehensive Mirror to Aid in Government)”””””