一切經音義 41.119

41.119

Collecting tax (收稅: the lower character has the fanqie shuǐ + ruì [shuì]; light levy and taxation; in the Chunqiu, Duke Xuan's twelfth year: 'For the first time taxes were levied on arable land'; Du Yu states: 'The rule for public lands was to tax one-tenth, and the same applied to border passes and ferries; taxing and levying from the people and merchants to provide for expenditures; derived from 禾 "grain" with 兌 phonetic'. The character shōu is written with 𦫳𦫳, pronounced with the fanqie jīng + yóu [jiū]).