佛祖統紀 47.34

47.34

述曰。紹興之際住鬻牒。不以此為利。而且征僧道免丁算寺觀鍾磬。所得無多。而徒使後世指為作古。蓋小臣詹叔義。以財賦之稅根人主之心。而當時輔相不能開陳為利之輕重耳。

The commentary says: During the Shaoxing era, the sale of ordination certificates was suspended, not using this for profit; and yet they levied taxes on monks and Daoists for exemption from corvée, and taxed bells and chimes of monasteries and abbeys. What was obtained was meager, and merely caused later generations to point to it as an innovation. It was simply that the petty official Zhan Shuyi implanted the taxation of revenue into the sovereign's mind, and the chief ministers of the time were unable to clearly explain the relative weight of such profit.