《宋史·列传·卷一百四十四》
百姓既困于几倍于往常的捐税输纳，又困于朝廷恩泽的不深入广泛，又加上年成不好，屋里的存贮将空，租税不能如期交纳，以致积少成多，百姓往往逃避负担。
细民既困于倍输，又困于非泛，重以岁恶，室且垂磬，租不如期，积多逋负。
The people are not only trapped in donations and taxes that are several times higher than usual, but also trapped in the fact that the grace of the court is not deep or widespread. In addition, the years have not been good. The storage in the house will be empty and the rent and taxes cannot be paid on time. As a result, the less becomes more, and the people often evade the burden.