《新五代史·列传·杂传第四十三》
刘昫性格明辨，而痛恨三司侵吞之弊太严重，于是在账簿上勾抹计算，核对虚实，把残剩的租赋和积留的欠债全部免除。
昫性察，而嫉三司蠹敝尤甚，乃句计文簿，核其虚实，残租积负悉蠲除之。
Liu Xing's personality was clear, and he resented the serious problem of embezzlement by the three departments. He therefore calculated and checked the accounts, verifying the truth and falsehood, and exempted all the remaining rents and accumulated debts.