《宋史·列传·卷九十七》
王安石在神宗朝任宰相时，把差役法改为免役法，根据户等的高低让他们出钱雇人服役，执行免役法的官吏向百姓索取超过规定的钱财，因此免役法成了百姓的祸患。
王安石相神宗，改为免役，使户差高下出钱雇役，行法者过取，以为民病。
During Emperor Shensong's reign, Wang Anshi substituted the forced labor system with the exemption system, allowing people to pay money to employ someone else to serve in place of them, according to their social status. Officials in charge of executing the exemption system often demanded more money from ordinary people than stipulated. As a result, the exemption system became a calamity befalling the people.