臣闻先(xian)王治世,贵在爱民。省徭轻赋(fu),以宁天下,除烦就约,以崇简易,故万姓从化,灵物应德。末世(shi)衰主,穷(qiong)奢极侈,造作(zuo)无端(duan),兴制非一,劳割自下(xia),以从苟欲,故黎民(min)吁嗟(jie),阴(yin)阳感动(dong)。陛下(xia)圣德承天,当(dang)隆(long)盛化(hua),而卒被诏书,亩(mu)敛(lian)田(tian)钱,铸(zhu)作铜人,伏读惆怅(chang),悼心(xin)失图。夫十一而税,周谓之彻。彻者通也,言其法度(du)可通万世(shi)而行也。故(gu)鲁(lu)宣税亩,而蟓灾(zai)自生;哀公(gong)增赋,而孔(kong)子非之。岂有聚夺(duo)民物,以营无(wu)用之铜人;捐(juan)舍圣(sheng)戒,自(zi)蹈亡王之法哉!传曰:‘君举必书(shu),书而不(bu)法,后世何(he)述焉(yan)?’陛下宜留(liu)神省(sheng)察,改敝从(cong)善(shan),以塞兆民怨(yuan)恨之(zhi)望(wang)。
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