《资治通鉴·后晋纪·后晋纪三》
分派使者按察民田，根据田地肥瘦核定租税，民间称道公平合理。
分遣使者按行民田，以肥瘠定其税，民间称其平允。
The emissaries were assigned to inspect the people’s fields, and to determine the rent and taxes according to the richness of the land; the people called it fair and reasonable.