《宋史·列传·卷一百四十六》
预借是各州县历年相沿袭下来的，对籴是用以补充州县的亏缺，百姓纳米一石，就需籴一石，官府给百姓的籴米钱或者半价，或者不支付，并多征多取。
预借乃州县累岁相仍，对籴则以补州县阙乏，民输米一石，即就籴一石，或半价，或不支，且多取赢。
Advance borrowing was a longstanding abuse in all the provinces. Exchange of grain for taxes was done to make up for shortages in local government revenue. Whoever supplied a bushel of rice to the government was then required to buy back a bushel of rice at a price that the government either paid only half of or failed to pay at all.