《汉书·志·五行志中之下》
董仲舒认为，这是因为当时鲁宣公刚去世时，正在服丧之期，而成公君臣都无悲痛之情，反而张皇自大，制定按丘征收军赋的税法。
董仲舒以为方有宣公之丧，君臣无悲哀之心，而炕阳，作丘甲。
Dong Zhongshu believed that at the beginning of Duke Xuan's rule, he was in the period of mourning, but both the Duke Cheng and his ministers lacked grief and instead became arrogant and overbearing. They drafted a fiscal law collecting military provisions on the basis of a unit of area.