《资治通鉴·后唐纪·后唐纪三》
吏部尚书李琪上疏，认为： 古时候是根据收入的多少来决定支出的多少，根据农时的忙闲来发动战争，所以即使发生了水旱灾害，也不会出现缺乏粮草的忧虑。
吏部尚书李琪上疏，以为： 古者量入以为出，计农而发兵，故虽有水旱之灾而无匮乏之忧。
Li Qi, Shangshu of the Ministry of Officials, said in a memorial: In ancient times, expenditures were determined based on the amount of income, and wars were launched based on the busyness and leisure of the farming season. Therefore, even if there were droughts and floods, there would not be worrying about lack of food and grass.