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The collection of taxes should usually leave a surplus, so that there is no worry of insufficiency when relief is provided in years of famine. This is the way of being prepared for danger in times of peace and using surplus to make up for deficiency. Taxing wine is suitable in cities and market towns, but not in villages. The wine in villages has less rice and more water; it is consumed by farmers who work hard in the fields, merely to nourish Qi and blood and harmonize sinews and vessels, not for indulgence. One person cannot consume several *he* (a unit of volume) of rice, and one shop sells no more than several *dou* (a unit of volume) per day. Taxing it would harm the poor and lead to alcoholism among wine drinkers. If wine is taxed in markets, then private brewing should be prohibited; otherwise, the profit of wine merchants will decrease, and tax revenue will not be sufficient. In villages, only strong liquor should be banned, so as not to divert commercial power from the cities. Brewing distilled spirits consumes the most grain and wheat; in years of famine, this should be prohibited first.

Mr. Zhang said: The "Eight Grains" in the *Classic of Poetry* refer to millet, hemp, beans, and wheat, with later generations substituting sesame (*Sesamum indicum*) for hemp. However, sesame was originally named Hu Ma (Barbarian Hemp), coming from Dayuan, and only entered China during the Han Dynasty. It could only be used for pressing oil or making cakes, not as a staple food. How could it have been listed among the Eight Grains during the Three Dynasties? When ancients saved people from famine using Huoma, it referred to the Da Ma (Hemp) recorded in the *Shennong Bencao Jing*, which undoubtedly belongs to the hemp of the Eight Grains. As for the Xiangyou (Fragrant Oil) mentioned in medical books and materia medica, it all refers to sesame oil. The common people mistakenly call rapeseed oil (*Brassica napus* oil) Xiangyou, which is a great error. I believe his analysis is correct. Although some ancient texts claim that rapeseed oil can cause infertility in women, since it is widely used by people as a daily cooking oil, can this be fully believed? It is simply that different oils are suitable for different culinary needs. Regarding their nature, olive kernel oil and lard are the best; tea seed oil, sesame oil, and soybean oil are next; rapeseed oil is the worst, and others are even inferior. All oils like hemp oil and vegetable oil have fragrance, but due to dialectal differences, some call hemp oil Xiangyou, while others call vegetable oil Xiangyou. Customs are hard to change, so users must carefully examine their suitability. If recorded in writing, one must clearly state which oil is used to avoid confusion and error. The oil pressed from the kernels inside the husk of the Chinese tallow tree (*Triadica sebifera*), called Qingyou (Green Oil), although fragrant, is toxic. It produces heavy coal smoke when burned, and rats do not eat it. In summer, mixed with castor oil and yellow beeswax to make candles, it cannot withstand pressure and becomes hard after sun-drying. People often confuse it with other oils that have been stored for a long time without sediment, known as Qingyou (Clear Oil). It must be understood that this Qingyou is named so to distinguish it from Baiyou (White Oil) pressed from the white skin outside the husk. Baiyou is white like wax and is best for making candles; it is also called Jiu You (Tallow Tree Oil) or Pi You (Skin Oil). If the skin and kernel are pressed together, it is called Lvyou (Green Oil), which is unsuitable for candle-making and has a cold and slippery nature. Both Qingyou and Baiyou are used in wound medicines for their insecticidal properties. Neither is edible; accidental ingestion causes vomiting and diarrhea. Mr. Zhang's claim that it is extremely hot and edible is wrong.

*Nanzhong Jiwen* states: The tea oil tree keeps its leaves green throughout the year. It blooms in August or September, with white and fragrant flowers that open during the day and close at night. It bears fruit for over ten months, harvested only until June of the following year. It absorbs the Qi of the entire year, thus its color and taste are clear, mild, and non-greasy. It is the most suitable food for the Spleen and Stomach. I note that in Quzhou and Yanzhou, the dregs are also used to wash clothes and remove stains. Therefore, in households, this oil is steamed with spices and applied to hair to make it black and shiny without grease, as it is the clearest among all oils.

*Yinshi Bian* states: Salty flavor tonifies the Kidney, thus having the effect of strengthening bones and tendons and promoting robust health. Observing that cattle and horses become fat and strong after eating salt, camels gain strength from liking salty flavors, and rams bred with mugwort and salt mate vigorously, the theory of Kidney tonification seems credible. Except for blood disorders, edema, Xiao Ke (Wasting and Thirsting syndrome), and wheezing/coughing, there is no need to strictly prohibit salt intake. I believe that practitioners of meditation eat bland food precisely because they fear that Kidney tonification might easily trigger desires.

It further states: In the *Monthly Ordinances* (*Yueling*), during the second month of summer, people are ordered not to harvest indigo plants for dyeing. Zheng Xuan interpreted this as fearing damage to the Qi of generation and nourishment. However, the Qi of generation and nourishment is shared by all things. Why prohibit harvesting indigo while allowing other herbs? Furthermore, the character "Lan" (Indigo) contains "Jian" (Monitor/Imprison), which might be explained by phonetic components in the Six Scripts. Zheng's interpretation of "Jian" as imprisonment is forced. Indigo mainly detoxifies various poisonous medicines and insects, reduces all types of high fever, and invigorates stagnant blood. Thus, in the era of the Former Kings, it was prohibited because it was mid-summer, heat was intense, and venomous insects were numerous. The intent was to preserve this useful substance to save people from diseases. The phrase "for dyeing" implies it should not be used merely for the trivial purpose of coloring. I consider this analysis unprecedented and further demonstrates the meticulous benevolence of the Former Kings' governance.

Regarding the entry on Lotus Leaf: Li Dongyuan's formulas, regardless of whether they are warming, cooling, tonifying, or purging, always use several ascending and dispersing herbs such as Shengma (Cimicifugae Rhizoma), Chaihu (Bupleuri Radix), Cangzhu (Atractylodis Rhizoma), and Gegen (Puerariae Radix). Even in treating Tianxing Gedou Datou Zheng (Epidemic Carbuncle Swollen Head Disease), he used Shengma, Cangzhu, and Hetgao (Nelumbinis Folium) to form Qingzhen Tang, naming the disease Leitou Feng (Thunderhead Wind). Shengma and Hetgao assist the excessive Yang pathogen above, while Cangzhu dries up the nearly exhausted Yin fluids. This goes against the right path and deviates from classics to an extreme. Later generations, blind to this, still praise it fervently, which is tragic! This disease arrives with the most malignant Qi and kills fastest. Recalling my experience, treatments focusing on reducing fever, dispelling wind, and detoxifying achieved eight or nine successes out of ten. Those treated with Qingzhen Tang had less than one survivor in a hundred; I witnessed dozens or hundreds of cases. I agree with this statement. However, why did he warn strongly against using Ou (Lotus Rhizoma) for lung heat coughing with blood, heart heat palpitations, and seminal emission, just because it treats frostbite? This seems to be a lapse of wisdom. Frostbite treatments like Jiaojiao (Zanthoxyli Pericarpium) and Dasuan (Allii Sativi Bulbus) are indeed acrid and hot, but Huangbai (Phellodendri Cortex) also treats frostbite; how can it be generally classified as a hot herb? Additionally, in Li Dongyuan's Puji Xiaodu Yin, ascending herbs should be removed to avoid aiding the pathogen.

It also states: Danxi's Dao Cang Fa (Inverting the Warehouse Method) has sound logic, yet since the Ming Dynasty, medical books have blindly followed it. Our dynasty's predecessors correctly criticized it as playing tricks in the abdomen. Moreover, cattle are essential for agriculture. The Son of Heaven does not slaughter them without cause, and sacrifices are not accepted by heavenly spirits unless necessary. How can they be wantonly killed? Seeing Zhuangzi's metaphor of sacrificial oxen vs. plowing oxen, we know ancients only slaughtered sacrificial oxen, never plowing oxen. I believe Danxi was from Yiwu, where locals raise oxen for fighting, called Cao Niu (Operating Ox). Winning oxen are bought at high prices; losing ones are sold cheaply to butchers. These oxen do no farm work, eat rice, drink fine wine, and are treated like honored guests—a practice unique to that region. Their meat is extremely tender and popular. After losing my father, I was supported by Jin Lusi, a friend of my father, and stayed there for nearly ten years. Due to family rules prohibiting beef and dog meat, I never tasted it. Many locals went bankrupt raising fighting oxen; it is truly a vulgar custom. I wonder if this existed in the Yuan Dynasty? Books do not record it, so I append this note.

Donkeys and mules belong to the horse family, with mules being intermediate between donkeys and horses. Yang Suyuan, the county magistrate, said: A male donkey and female horse produce a Ma Luo (Horse Mule), which is taller than a horse. A male horse and female donkey produce a Lv Luo (Donkey Mule), which is larger than a donkey. Both are female and sterile. I asked: If mules are all female, what is the name of offspring produced by mating them with donkeys or horses? Yang replied: Mules are chaste and never mate with donkeys or horses. I said: Then the *I Ching*'s statement "Advantageous for the perseverance of the mare" likely refers to mules. Having only females and no males aligns with Kun (Earth) pure Yin. Since born from horses, they remain horse-like, hence directly called "female horse." The magistrate nodded deeply. Also, Qian (Heaven) represents horses. The female horse is Yin within Yang. Mules walk most vigorously, surpassing even fine horses, and have very gentle natures. Thus, "Female horse, earth-like class, traveling across lands without limit," symbolizes the conduct of a gentleman. Legend says mules have a bone ring in the pre-yin area that cannot open or close, hence their chastity. I checked that women born with this shape, unable to maintain chastity like a mule, inevitably face obstetric disasters. Mr. Xie Jintang of Renhe once said: A midwife named Yao delivered a girl for a relative, saying, "This girl has a mule shape; do not marry her when she grows up, and she will live long." Initially disbelieved, it was soon forgotten. She later married into a certain family. During labor, midwives couldn't help. Her family sent for Yao. Yao said, "Though old, I remember telling you twenty years ago not to marry. Does your master not remember?" She refused to go. The woman died without delivering. Alas, this woman's skill was precise. By touching the newborn, she knew the pubic symphysis was seamless. Ancient texts erroneously wrote "Luo" (Snail) instead of "Mule," causing confusion. I corrected this in *Nuke Jiyao*. Some say donkey-horse mating is unnatural, making mule chastity inexplicable. I say humans have similar cases, witnessed often; let us accept the unexplained.

Materia Medica, based on *Yueling*, forcibly distinguishes Cervus (Deer) antler and Elaphurus (Milu Deer) antler as having Yin-tonifying and Yang-tonifying effects respectively. Emperor Qianlong stated that deer from Mulan and Milu from Jilin both shed antlers in summer, whereas Luzhu antlers shed in winter, which he saw in Nan Yuan, specifically correcting this error. In the 33rd year of Qianlong, the *Shixian Shu* (Calendar Book) changed "Milu jiao jie" (Milu antlers shed) in the mid-winter monthly ordinance to "Luzhu jiao jie" (Luzhu antlers shed). Later editors of Materia Medica should follow this correction.

*Lihai Ji* states: All bird eggs are attached to the spine, originating from Heaven which is superior. Where the spine attaches the egg, an intestine grows below, connecting upwards to the egg attachment. When the egg is fully developed and laid, it enters this intestine, commonly called the flower intestine. Its lower end merges with the rectum to exit via the posterior orifice. All mammalian fetuses attach to the abdomen, forming the uterine cavity. Upon full development, they exit via the bladder neck through the anterior orifice. This originates from Earth which is inferior.

It further states: Heaven endows Qi; the quality of Qi has no temperament. Rain, dew, frost, and snow have no temperament. Earth endows Form; the quality of Form has nature but no emotion. Grass, trees, soil, and stones are emotionless. When Heaven and Earth interact, Qi and Form are complete, and thus Nature and Emotion are prepared. Birds, beasts, insects, and fish possess complete Nature and Emotion. Saliva, nasal mucus, sweat, and tears derive from Heaven's Qi; feathers, hair, scales, and shells derive from Earth's Form.

It also states: The source of all things' life must come from Qi; Qi is Metal. Metal receives Qi. Moving forward順 (Shun) constitutes the body of the Five Phases: Metal generates Water, Water generates Wood, Wood generates Fire, Fire generates Earth. Starting from Winter Solstice, the cycle goes Winter → Spring → Summer → Late Summer → Autumn, returning to the root and origin for convergence. Moving backward Ni (Ni) constitutes the function of the Five Phases: Metal comes from ore and transforms by Fire to become material. Material becomes useful for life. However, Fire cannot exist without Wood, so it must follow Wood. Wood must rely on Water for nourishment, and Water must rely on Earth for containment. Thus, Wood leads to Water, Water leads to Earth. The Four Phases rely on Earth to establish position. Hence, Da Nao created the Sexagenary Cycle, distributing Five Phases into Na Yin: Day 1 is Metal, Day 2 is Fire, Day 3 is Wood, Day 4 is Water, Day 5 is Earth. Thus, Metal receives Qi first. So Metal is the Mother of Qi. In Heaven, it is Stars; on Earth, it is Stones. Heaven manifests images, Earth endows forms. Thus, clouds on stones and stars raining connect Heaven and Earth Qi. Stars are the essence of Qi; Stones are the form of Qi. Essence and Qi combine to generate Water, hence "Metal generates Water." The *Treatise on Astronomy* states star movement predicts wind and rain, and stone moisture responds to rain and water. Is this not the meaning of Qi transformation in "Metal generates Water"? The Five Phases prioritize Qi, so the order starts with Metal. Heaven Qi governs generation, Earth Qi governs completion, Water Qi governs transformation; hence called Three Origins.

It also states: Pear blossoms in spring and fruits in autumn, symbolizing the mutual interaction of Metal and Wood, hence called Jiao Li (Interacting Pear). Jujube is sweet and red, symbolizing Yang Earth generating life, hence called Huo Zao (Fire Jujube).

Zhou Gongjin said: The method of planting bamboo—each year, after new shoots mature into culms, transplanting those from the previous year is best. By August, rhizomes (bian) grow; by next year, shoots emerge. With morning and evening watering in summer, survival is assured. If transplanted after Start of Autumn, although avoiding sun exposure, rhizome growth occurs after or during transplantation. Survival is possible, but rhizome growth happens only next year, and shoots emerge the following spring, delaying climate adaptation by one year compared to early summer transplantation.

Also: The method of planting grapes—At the end of January, take tender grape branches 4-5 chi long, coil them into tight circles. Prepare the soil by loosening and fertilizing. Plant them, leaving only two nodes exposed. When Spring Qi activates, buds compete to emerge. Nodes underground cannot develop freely, so all floral energy concentrates on the two exposed nodes. Within two years, a large trellis forms. Fruits are date-sized and juicy. I believe these two are top-grade medicinal materials and should be widely planted.

Xu Jifang said: Gan Gouqi (Sweet Goji Berry) gets its name from Ganzhou. Produced everywhere west of the Yellow River, but the best comes from Liaojianshi in Zhanfan Guard, Liangzhou. Liaojianshi is hundreds of li beyond the border, a grazing land for barbarians. Locals gather in groups of dozens, moving by night and hiding by day, collecting only a few handfuls before returning, fearing robbery. Distance makes acquisition difficult, hence high price. Dried berries are bean-sized and vermilion red. Even nobles of that time received only a sheng or ge annually. Li Kuizen, an inspector there, claimed to have seen it only twice. Consumers believe small purple ones are genuine Gan Gouqi, which is wrong. Genuine ones I saw were large, red, and had few seeds, resembling Chuan Beimu (Fritillariae Cirrhosae Bulbus) sized like a longan, or Chuan Fuzi (Aconiti Lateralis Radix Praeparata) where eight weigh one jin. Most people do not recognize them. Thus, Yan Shi (swallow stone) resembles jade, and fish eyes mimic pearls; the world is full of fake passing as real.

Liang Jinzhu said: World tradition holds that the Huazhou Orange Trees were planted by Immortal Luo Bian on the belly of a Stone Dragon. There are nine trees, spaced a few steps apart. The one slightly off-center near the Dragon Well is best. The well is under the left corridor of the Prefecture Hall. Those near the dragon mouth are next, followed by those in the city, and finally those outside the city, whose smell and taste differ significantly. Jiang Shuyu, a Xiaolian from Guangxi, wrote *Juhong Bian* (Differentiation of Orange Red), stating oranges are small with thin skin, pomelos are large with thick skin. Oranges turn yellow when ripe from green; pomelos turn yellow only when fully ripe. Sitting under the tree, I carefully examined the leaves and fragrance; it was clearly a pomelo, yet confusedly called orange, and its skin decorated as "red." This is mere curiosity. Fan Lunan's *Yuezhou Jianwen* states: Orange red sold outside Guangdong is faked from Zengcheng Fragrant Pomelo peel. The peel is thin, small, pointed, and long, very fragrant, unlike other origins, thus capable of deception. I believe people value hearsay over sight, happily buying fake medicine at high prices. If oranges and pomelos are easily confused, how much more so for rare items!

Bao Gongyan said: Qiuzhong produces Jiuxiang Chong (Nine-Fragrance Beetle), living in stream waters. Those swimming on the surface in Spring and Summer are unusable. In Autumn and Winter, they hide under cliff rocks. Locals lift stones to catch them for sale. Ingestion promotes fertility, not just for sexual arts. Dosage: 14 beetles. Stir-fry 7 lightly to remove shell, wings, and legs; use 7 raw. Take one raw and one cooked at a time, chewed, washed down with white soup. Twice or thrice daily. Stop after finishing 14. I believe this beetle is warm and assists Yang. Hiding in Autumn/Winter makes it excellent for Kidney tonification and promoting conception. Do not use those swimming in Spring/Summer. Current pharmacy sales show little efficacy. Is it wrong origin or wrong timing?

*Qiaonan Zaji* states: Test for Ambra (Dragon Saliva Incense)—Throw clumps forcefully into water; they float up quickly. Or hold one qian in the mouth; slight fishy odor. Overnight, fine foam is swallowed, remaining sticky matter adheres to tongue. Remove, dip in mud, weigh—it remains one qian. Dry it; weight stays same. Even if extremely dry, insert a red-hot silver needle; upon withdrawal, silk-like strands stretch continuously. If verified, brown-white or brown-black colors are genuine.

Also: Tengjiang produces Qingyu Dan (Black Carp Gallbladder). Sellers mix it with Huangteng Gao (Yellow Vine Paste). Huangteng also invigorates blood and removes nebula. Passing Tengjiang, I asked fishermen about catching Qingyu. One offered a specimen, looking like Wuchang Fish but black. Hung the gallbladder on the boat window. Overnight, fluid cracked and leaked over half. Locals said: The gallbladder membrane is very thin; fluid expansion causes cracking, making intact ones rare. Zhang Qize said: Songjiang people call Grass Fish Qingyu, and Qingyu Wuqing. Grass Fish raised in ponds with grass is Wuchang Fish. I checked: Jinhua people call Qingyu Wu Zi, because it resembles Zi Yu but is black. Calling Wuchang Fish Qingyu is a local error. Dialects vary; long habituation makes even scholars unaware of errors. Extending this, understanding natural history is hard. Jiaxing people calling Wuchang Fish Chi Yu is ridiculous. Many fish can be kept in ponds; why single out Wuchang Fish? Others mistake Wuchang Fish for [illegible characters]. Even common food is hard to identify, let alone rare remote medicines. Qingyu eats snails; Hangzhou people call it Luosi Qing, which prevents confusion.

*Bitan* states: Wu people love Pufferfish. Poisoning often kills, serving as a deep warning. According to Materia Medica: Pufferfish is sweet, warm, non-toxic, tonifies deficiency, removes dampness, regulates waist and legs. Believing this, people eat it without suspicion, not knowing the Materia Medica's Pufferfish is actually today's KT Fish, also called Tuduyu Fish, Guiyu, or Huyi Fish. Confusing them is a major error. I recall in Spring of Ding Si year, Yao Outing, Magistrate of Chongming, invited me. I was delayed in Hezhong and declined. Messengers came again; I left in Early Summer. Yao asked: Why late? March pufferfish is best, the top product here. I said: Better not eat it. Yao laughed: You are confused! Just remove liver, roe, and eyes, wash blood clean. No taboo regarding coal ash. Our office ate it heavily; ask if anyone was poisoned? My guest teacher, Mr. Xin Chu, my relative, came to the office this spring. Initially afraid to eat, seeing others safe, he ate freely. He said the proverb "Risk death to eat pufferfish" has "Death" as a typo for "Wash". If one works hard to wash cleanly, it is edible. KT Fish exists there too; I tasted it. Regret not tasting true Pufferfish. Append this for scholarly discussion. However, health-conscious people should not indulge their appetites based on my hearsay without caution.