《旧五代史·后周·太祖纪一》
凡在朝文武臣僚、朝内各部门主管、朝外各道行军副使、各州府马步都指挥使，如父母还健在，没有恩泽的就给予恩泽，已有恩泽的重加恩泽；如父母已去世，未曾追赠封爵者也给予追封，已封赠者再加封赠。 凡天下各州各县，所欠乾佑元年、二年以前的夏、秋两季的残税以及沿袭征收的贡物，和乾佑三年夏季的税收及各种拖欠，全部予以免除。
应河北沿边州县，自去年九月后来，曾经契丹蹂践处，其人户应欠乾祐三年终已前积年残欠诸色税物，并与除放。
All civil and military officials at court, heads of major administrative departments of the imperial court, deputy military commissioners, and military and infantry commanders of all prefectures and departments: if their parents are still alive, they should be granted favors if they have not already received any; if they have already received favors, their favors should be increased; if their parents have passed away, posthumous titles should be granted to them if they have not already received any; if they have already received posthumous titles, their titles should be upgraded. All summer and autumn tax arrears of counties and prefectures nationwide from Qianyou 1 and 2, all traditional tribute taxes, and the summer tax and various outstanding payments from Qianyou 3, should be entirely exempted.