Treating the good well and punishing the evil, rectifying the laws for organizing the people, and collecting taxes and impositions are implements for governing the people.

• [地官司徒掌管]表扬好人，惩罚坏人，执行比法，以考核、统计人冒及其财产，均分土地，减轻赋税，以保障对民众取予的适度。