Cf. Mencius VII. 2. xiv. 2, where 丘民 has the same meaning as 丘役. 丘 was an ancient measure of land. The full table, as given by 司馬法, may not be out of place here: 6 尺 = 1 步; 100 步 = 1 畝; 100 畝 = 夫; 3 夫 = 屋; 3 屋 = 1 井; 4 井 = 1 邑; 4 邑 = 1 丘; 4 丘 = 1 甸. According to the Chou Li, there were nine husbandmen to a 井, which would assign to each man the goodly allowance of 100 畝 (of which 6.6 now go to an acre). What the values of these measures were in Sun Tzŭ‘s time is not know with any certainty. The lineal 尺, however, is supposed to have been about 20 cm. 急 may include levies of men, as well as other 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 income will be dissipated;
The Yü Lan omits 財殫. I would propose the emended reading 力屈則中, etc. In view of the fact that we have 財竭 in the two preceding paragraphs, it seems probable that 財 is a scribe’s mistake for 則, 殫, having been added afterwards to make sense. 中原內虛於家, literally: “Within the middle plains there is emptiness in the homes.” For 中原 cf. Shih Ching II. 3. vi 3 and II. 5. ii 3. With regard to 十去其七, Tu Mu says: 家業而耗其七也, and Wang Hsi: 民費大半矣; that is, the people are mulcted not of 3, but of 7, of their income. But this is hardly to be extracted from our text. Ho Shih has a characteristic tag: 國以民爲本民以食爲天居人上者宜乎重惜 “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 mantles, draught-oxen and heavy wagons, will amount to four-tenths of its total revenue.