《资治通鉴·唐纪·唐纪五十》
第四条，论述征收税务的期限失于紧迫。他大略是说： 设置百官，创立国家，是以养民为目的的；向百姓征收赋税，索取财货，是以供给国家为目的的。
其四，论税限迫促，其略曰： 建官立国，所以养人也；赋人取财，所以资国也。
Article 4, discusses that the deadline to collect taxes was too rushed. It generally means that setting up officials and establishing a country is with the purpose to feed the people; asking citizens to pay tax and requesting good and money is with the purpose to provide for the country.