四川省青川县出土的秦国木牍纪录了当时的《为田律》及执行情况，具有重要的史学意义和文学意义。
The inscribed wooden slips of Qin State unearthed from Qingchuan County, Sichuan province recorded the implementation of "Field Work" at that time, with significance in both history and literature.
“初税亩”的内容，不是如过去论者所认为的公田私田一律取税，而是局限于私田中的休耕田与非休耕田一律取税。
The content of "Initial Tax-levy Cropland" is different from scholars' viewpoints held for the long time. They hold that the tax is on public cropland and private cropland without exception.
“初税亩”的内容，不是如过去论者所认为的公田私田一律取税，而是局限于私田中的休耕田与非休耕田一律取税。
The content of "Initial Tax-levy Cropland" is different from scholars' viewpoints held for the long time. They hold that the tax is on public cropland and private cropland without exception.
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