臣闻先王治(zhi)世,贵在爱民。省徭轻赋,以宁天下,除烦就约,以崇(chong)简易,故(gu)万(wan)姓从化(hua),灵物应德。末世衰主,穷(qiong)奢极侈,造作(zuo)无(wu)端,兴制非(fei)一,劳(lao)割自下,以(yi)从苟欲,故黎民吁(yu)嗟,阴(yin)阳感动。陛下圣德(de)承天,当隆盛化(hua),而卒被诏(zhao)书,亩敛(lian)田钱,铸作(zuo)铜(tong)人,伏(fu)读惆怅,悼心失图(tu)。夫十(shi)一(yi)而税,周谓(wei)之(zhi)彻。彻者通(tong)也,言(yan)其法度(du)可通万(wan)世而行也。故鲁宣税亩(mu),而蟓灾(zai)自生(sheng);哀公(gong)增赋(fu),而孔(kong)子非之。岂有聚夺民物,以营(ying)无用(yong)之铜人;捐舍(she)圣(sheng)戒,自蹈亡王之法哉!传曰:‘君举必书(shu),书(shu)而(er)不法,后世何述(shu)焉?’陛(bi)下(xia)宜(yi)留神省察,改敝从善,以塞兆(zhao)民怨(yuan)恨之望。
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