《明史·列传·卷一百零八》
现在刘成想免去一半的税额，而陛下完全不依从，难道小宦官尚且存在的恻隐之心，而陛下反而漠然不动心吗？ 
今成欲免税额之半，而陛下不尽从，岂恻隐一念，貂榼尚存，而陛下反漠然不动心乎？ 
Now Liu Cheng wants to exempt half of the tax amount, but His Majesty does not follow it at all. Do the minor eunuchs still have a sense of compassion, while Your Majesty remains indifferent?
<s>[INST] Identify the key themes in this Classical Chinese text and explain them in English: 今成欲免税额之半，而陛下不尽从，岂恻隐一念，貂榼尚存，而陛下反漠然不动心乎？  [/INST] Now Liu Cheng wants to exempt half of the tax amount, but His Majesty does not follow it at all. Do the minor eunuchs still have a sense of compassion, while Your Majesty remains indifferent?</s>
Identify the key themes in this Classical Chinese text and explain them in English: 今成欲免税额之半，而陛下不尽从，岂恻隐一念，貂榼尚存，而陛下反漠然不动心乎？
user
Now Liu Cheng wants to exempt half of the tax amount, but His Majesty does not follow it at all. Do the minor eunuchs still have a sense of compassion, while Your Majesty remains indifferent?
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