《新唐书·本纪·卷五·睿宗 玄宗》
十一月十七日，免除关内、河南道八等以下农户田地不足百亩者本年租税。
十一月甲戌，免关内、河南八等以下户田不百亩者今岁租。
On November 17th all taxes for the year were waived for all farmers in Guan Zhong and He Nan who had less than 100 acres of land.