佛祖統紀 47.34

47.34

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.