《明史·志·卷五十四》
于是议论的人说，均徭的办法，按册籍丁粮，以资产作根本，核实人户上下，以蓄藏得实。
於是议者言，均徭之法，按册籍丁粮，以资产为宗，核人户上下，以蓄藏得实也。
Consequently, there is an argument which states that when carrying out the equalised corvée, one must abide by the household register and stipulated grain tax, locate the basis of people’s assets, and honestly assess the upper and lower limits of people’s property and their actual income.