《文心雕龙·书记》
古代每年借用百姓的劳力，要记在简板上；《左传》中所说 司晋之典籍 ，就指此事。所谓 簿 ，就是圃。
岁借民力，条之于版，春秋司籍，即其事也。簿者，圃也。
In ancient times, the labor of the people was borrowed every year and recorded on bamboo slips. The "Sijin's Codex" mentioned in "Zuo Zhuan" refers to this matter. The so-called account book is the garden. 