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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.
In all the etiquette of servants, they must give the servants the reins. If the servant is of a lower rank, then accept it; otherwise, then refuse. If the servant is of a lower rank, then stroke the servant's hand; otherwise, then hold him down. The carriage of guests does not enter the main gate. Women do not stand up to ride. Dogs and horses do not enter the hall. Therefore, gentlemen should wear yellow hair, lower than the rank of ministers, do not gallop when entering the country, and must bow when entering the village.
The etiquette for being a son is: be warm in winter and cool in summer, be alert at dusk and check on others in the morning, and do not argue with the ugly and the barbaric.
Wang Rong said: "The Grand Protector lived in the Zhengshi period, and he was not among those who could speak well. When he spoke to him, his reasoning was clear and far-reaching, and no one could use virtue to cover up his words!"
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