《宋史·本纪·卷五》
十六日，开始分天下州县为十道，两京为左右计，分别委任判官领管，设置三司使二员。
庚午，始分天下州县为十道，两京为左右计，各署判官领之，置三司使二员。
On the 16th, the prefectures and counties of the empire were divided into ten circuits, and the two capitals were designated as the Left and Right Planning Departments; judges were appointed to lead each department, and two San Si Shi (commissioners) were appointed for each department.