佛祖統紀 54.75

54.75

宋太祖。勅僧道隷功德使。出家求度策試經業。關祠部給牒○高宗紹興十五年。勅天下僧道。始令納丁錢。自十千至一千三百凡九等。謂之清閑錢。年六十已上及殘疾者免。

Emperor Taizu of the Song decreed that monks and Daoists be subordinate to the Commissioners of Merit and Virtue; those seeking ordination were tested on scriptures and the Bureau of Sacrifices issued certificates. In the fifteenth year of the Shaoxing era under Emperor Gaozong, an imperial decree ordered monks and Daoists throughout the realm to begin paying poll taxes, divided into nine grades from ten strings down to one thousand three hundred cash, called "leisure money"; those aged sixty or above and the disabled were exempt.