《周礼·地官司徒·遂人&土均》
在田野上划分田界和井田，辨别今年可以耕种的土地，全面了解它的数量而任用农民耕种，据以征收赋税。
经牧其田野，辨其可食者，周知其数而任之，以征财征。
He demarcated boundaries of fields and wells in the countryside, established which fields could be cultivated in the current year, and ascertained their acreage and appointed farmers to cultivate them, and calculated taxes accordingly.