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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.
Family mourners do not worry about where to live, and ruins do not endanger their bodies. Famished people do not worry about where to live, because there is no temple; ruins do not endanger their bodies, because there is no offspring.
Only the most holy man in the world can be wise and knowledgeable, enough to be in charge; generous and gentle, enough to be tolerant; strong and resolute, enough to be firm; dignified and upright, enough to be respectful; meticulous and discerning, enough to distinguish. He is vast and profound, and he always releases it. He is as vast as the sky, and as deep as the abyss. When he sees it, the people all respect it, when he speaks, the people all believe it, and when he acts, the people all praise it. Therefore, his reputation spreads throughout China and extends to the barbarians. Wherever boats and cars can reach, wherever human power can reach, wherever the sky covers, wherever the earth carries, wherever the sun and the moon shine, wherever frost and dew fall, all living beings respect their parents, so he is said to be in harmony with heaven.
After Huan Xuan usurped the throne, he was about to set up a direct office and asked his attendants, "Where should the Huben Zhonglang Office be located?" Someone answered, "There is no office." This was extremely against the emperor's will at the time. I asked, "How do you know there is none?" He answered, "Pan Yue wrote in his Autumn Poem, 'I am also the General of the Tiger Guards, and I am in charge of the Ministry of Cavalry.' Xuan Zi praised it.
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