《资治通鉴·后晋纪·后晋纪四》
搜求有钱的人，输财多的补授官职，逃欠征赋的判受刑罚，这是七。
括高赀户，财多者补官，逋负者被刑，七也。
Searching for rich people, those who pay more will be awarded official positions. Those who evade taxes will be punished. This is the seventh cause.