《明史·列传·卷七十三》
此前，李敏在大同，见到来自山东、河南的转运粮饷者，他们路途遥远，耗费巨大，于是李敏命人进行会计核算，除每年需要的粮食供应外，其他饷粮改为输送银两。
先是，敏在大同，见山东、河南转饷至者，道远耗费，乃会计岁支外，悉令输银。
Previously, Li Min saw the grain and provisions transported from Shandong and Henan to Datong. The journey was long and the cost was high. So Li Min ordered people to do accounting and calculation. In addition to the annual required grain supply, other provisions were changed to silver transportation.