桓寬：Discourses on Salt and Iron, Volume 3, 未通第十五, Entry 3

御史曰：「古者，制田百步為畝，民井田而耕，什而籍一。義先公而後己，民臣之職也。先帝哀憐百姓之愁苦，衣食不足，制田二百四十步而一畝，率三十而稅一。墮民不務田作，饑寒及己，固其理也。其不耕而欲播，不種而欲獲，鹽、鐵又何過乎？」

Source： https://zh.wikisource.org/wiki/%E9%B9%BD%E9%90%B5%E8%AB%96/%E5%8D%B703
Locator：卷3·未通第十五·第3则 · Verified：2026-10-19 · Verification：Exact match

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