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著者: Sun Tzu

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12. When their substance is drained away, the peasantry will be
afflicted by heavy exactions.
13, 14. With this loss of substance and exhaustion of strength,
the homes of the people will be stripped bare, and three-tenths
of their incomes will be dissipated;
[Tu Mu and Wang Hsi agree that the people are not mulcted not of
3/10, but of 7/10, of their income. But this is hardly to be
extracted from our text. Ho Shih has a characteristic tag: "The
people being regarded as the essential part of the State, and
food as the people's heaven, is it not right that those in
authority should value and be careful of both?"]
while Government expenses for broken chariots, worn-out horses,
breast-plates and helmets, bows and arrows, spears and shields,
protective mantlets, draught-oxen and heavy waggons, will amount
to four-tenths of its total revenue.

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