《梦溪笔谈·辨证二》
这个 除 犹如当交换讲的 易 ，以新易旧叫做 除 ，如新旧岁之交的那一天就称为 岁除 。
除，犹易也，以新易旧曰除，如新旧歳之交谓之 歳除 ，《易》： 除戒器，戒不虞。 
This 除 is as easy to talk about as when the swap is used, replacing the old with the new is called 除, such as the day of the new and old year's is called 岁除.