《晋书·列传·第十六章》
当今执行的人一举一动都受上面指挥，上面有了失误，不能再归罪于下，年底也不考核功绩，不加责罚。
于今亲掌者动受成于上，上之所失，不得复以罪下，岁终事功不建，不知所责也。
Today, the executors are subject to the command of the superiors. If the superiors make mistakes, they can no longer be blamed. At the end of the year, they will not be assessed for their achievements or punished.