《资治通鉴·梁纪·梁纪十九》
宇文泰开始选才智力气出众的人为府兵，一当府兵，本该交纳的租粮、帛、银，该服的劳役，一切都免去了。入籍的府兵在农闲时学习操练战斗本领及战争阵法，他所需要的马匹粮草，由六个家庭负责供给。全国设置一百个府，每府委派一个郎将当头领，分别隶属于二十四军。
泰始籍民之才力者为府兵，身租庸调，一切蠲之，以农隙讲阅战陈，马畜粮备，六家供之；合为百府，每府一郎将主之，分属二十四军。
Yuwen Tai began to recruit those with extraordinary intelligence and physical strength as his 府兵 (fubing) or personal army. Once one became a 府兵 (fubing), one would be exempt from paying rent, silk, and silver, as well as from performing corvée. During lull periods, enrolled 府兵 (fubing) would study combat techniques and military formations. The horses and food that they required would be provided by six families. One hundred 府 (fu) were established nationwide, with each one being led by a 郎将 (langjiang) as chieftain, and each of them was affiliated with the Twenty-Four Armies.