《旧唐书·本纪·卷十一》
皇上叹息道： 县令的职责在于爱人，没有损失田地也应说损失，损失田地然而还不上报，难道有同情怜恤百姓之意吗？ 
上叹息曰： 县令职在字人，不损亦宜称损，损而不闻，岂有恤隐之意耶！
The emperor sighed: The duty of a county magistrate is to love his people, and he should have reported losses even if there had been none. It is entirely unfeeling and unsympathetic to fail to report real losses. 