《资治通鉴·唐纪·唐纪十五》
山谷之中已经砍伐的树木，还没有全部运出来，又要征调船庸，二件事并在一起，百姓们承受不了，应当加以存恤养护。 
山谷已伐之木，挽曳未毕，复征船庸，二事并集，民不能堪，宜加存养。 
The trees that have been felled in the valleys have not been transported out yet, and the ship tax has to be raised. The two things are put together, and the people cannot bear it. They should be cared for and supported.
<s>[INST] Identify the key themes in this Classical Chinese text and explain them in English: 山谷已伐之木，挽曳未毕，复征船庸，二事并集，民不能堪，宜加存养。  [/INST] The trees that have been felled in the valleys have not been transported out yet, and the ship tax has to be raised. The two things are put together, and the people cannot bear it. They should be cared for and supported.</s>
Identify the key themes in this Classical Chinese text and explain them in English: 山谷已伐之木，挽曳未毕，复征船庸，二事并集，民不能堪，宜加存养。
user
The trees that have been felled in the valleys have not been transported out yet, and the ship tax has to be raised. The two things are put together, and the people cannot bear it. They should be cared for and supported.
assistant