《汉书·志·食货志上》
能交粟被授予爵位的，都是有富余的；从有富余的人那裹取得，以供给皇上使用，那么贫苦人民的赋税就可减少，造就是所说的减少有富余的来补充不足，命令一颁布百姓就得利。
夫能入粟以受爵，皆有余者也；取于有余，以供上用，则贫民之赋可损，所谓损有余补不足，令出而民利者也。
Those who can hand in millet to be conferred official ranks are all people with surpluses; by taking from those who have surpluses to supply the emperor, the taxes of the poor people can be reduced, which is what is called to reduce the surpluses to make up for deficiencies, and once the order is issued, the people will benefit.