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The prime minister controls the state expenditures, and he must do so at the end of the year, when all the grains have been harvested. The size of the land used depends on the harvest and loss of the year. The state expenditures are controlled based on the general situation of thirty years, and the expenditures are calculated according to the income, and the number of sacrifices is calculated. In mourning, there is no sacrifice for three years, and only sacrifices to heaven, earth, and the altar of grain are performed. The mourning period is three years. In funerals and sacrifices, if the expenditure is insufficient, it is called excessive; if the expenditure is sufficient, it is called lavish. In sacrifices, do not be extravagant in good years and do not be frugal in bad years. A country without nine years of reserves is called insufficient; without six years of reserves, it is called urgent; without three years of reserves, it is not a country. Three years of farming will ensure one year of food; nine years of farming will ensure three years of food. With thirty years of peace, even if there is a disaster, drought or flood, and the people have no vegetables, then the emperor will eat and celebrate every day.
When He Pingshu's annotations to Laozi were completed, he presented them to Wang Fusi. When he saw Wang's annotations were exquisite and unique, he was amazed and said, "Such a person can discuss the relationship between heaven and man with me!" Therefore, he regarded his annotations as the Second Essay on Morality.
Serving parents is secretive but not offending, and the left and right are not good at taking care of them. They serve diligently until death and mourn for three years. If one makes a mistake in serving the lord but does not hide it, and takes good care of the lord in a proper way, and serves diligently until death, he shall mourn for three years. If one makes no mistake in serving the teacher and does not hide it, and takes good care of the lord in a proper way, and serves diligently until death, he shall mourn for three years in his heart.
What makes a person a person is courtesy and righteousness. The beginning of courtesy and righteousness lies in straightening the body, harmonizing the color, and smoothing the words. When the body is straight, the color is straight, and the words are smooth, then courtesy and righteousness are complete. So the relationship between the monarch and the minister is straight, the father and son are close, and the elders and the younger are harmonious. When the monarch and the minister are straight, the father and son are close, and the elders and the younger are harmonious, then courtesy and righteousness are established. Therefore, after the crown is worn, the clothes are ready. After the clothes are ready, the body is straight, the color is uniform, and the words are smooth. Therefore, it is said that the crown is the beginning of etiquette. Therefore, the ancient sage kings attached great importance to the crown.
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