本文尝试整理走马楼吴简中有关民众归还从官仓借口粮的入贷米莂簿书。根据简文内容、考古学信息和简牍本身遗存信息，整理出四份入贷米莂簿书残卷。州中仓一份，据签牌拟名为“（州）中仓吏黄讳潘虑起嘉禾二年八月讫嘉禾三年五月十五日所受贫民贷嘉禾元年租税杂米莂簿”，是贫民在嘉禾二年八月至嘉禾三年五月归还嘉禾二年向官府借嘉禾元年租、税、杂米和禾作为口粮的记录。三州仓三份，据其内容分别拟名为“三州仓（吏某）起嘉禾二年八月讫嘉禾三年五月所受贫民贷黄龙年租税杂米莂簿”“三州仓吏郑黑谨列故仓吏谷汉所度民还贷食连年襍米簿”“三州仓吏郑黑谷汉起嘉禾二年九月讫嘉禾三年五月所受贫民贷嘉禾元年租税杂米莂簿”，是贫民在嘉禾元年至三年归还黄龙年间和嘉禾元年向官府借黄龙、嘉禾元年租、税、杂米和禾作为口粮的记录。入贷米莂簿书的一般标题格式为：“仓+吏+入米月度、日期+还贷标识语+米种+莂”，其内部按照月度——米种——乡——入米具体日期的顺序编排。

入贷米莂簿书中的“关邸阁”应作动词短语解释，意为“通知、报告某仓邸阁（郎中）”，仓邸阁郎中董基和李嵩在还米过程中主要起到监督的作用，丘在入贷米莂简中指民众的实际居住地，嘉禾二、三年，州中和三州两仓分别负责接受不同居住地的民众还米。

嘉禾二年民众的还米过程是：当年八、九月起向所住丘提出还米申请，并领取入贷米莂，填写相关信息，并根据所住丘确定归还的米仓。随后自行或委托他人送米，先至对应的仓邸阁处，由邸阁郎中核查米数，无误后在莂上签名。其后民众将米送入仓，邸阁郎中是否参与这一步的送米存疑。而嘉禾元年往三州仓归还黄龙年间从官仓借米的民众不必去对应仓邸阁处，直接送米入仓即可。

孙吴政府的救济政策既沿袭了秦汉时期的遇灾免税，又有出贷口粮，而高额的贷米利息是一种税收补偿，利息相当于税率。单支莂简中的大宗还米是托人代还情况下数家还米的总计。

This paper attempts to sort out and arrange the original voucher records of individuals returning the grain borrowed from the official granary. By analyzing the contents, the archaeological information and the remaining information of the bamboo slips, the paper sorted out and arranged four incomplete records.

One, entitled “Huang Hui, Pan Lv, The (Zhou)Zhong Granary Officials, From August In The Second Year of Jiahe Period to May 15 In The Third Year of Jiahe Period, Received The Poor Returning The Rental Rice, The Tax Rice And The Miscellaneous Rice of The First Year of Jiahe Period Records” by the scutcheon, belongs to the Zhouzhong Granary. It is the record of the repayment by impoverished citizens of the rental rice, the tax rice, and the miscellaneous rice of the first year of Jiahe Period they borrowed in the second year of Jiahe Period from the government as rations.

The other three, which are respectively named “The Sanzhou Granary Officials, From August In The Second Year of Jiahe Period to May In The Third Year of Jiahe Period, Received The Poor Returning The Rental Rice, The Tax Rice And The Miscellaneous Rice of The Huanglong Period Records” “Zheng Hei,The Sanzhou Granary Official, Listed The Original Voucher Account Records of The Poor Returning The Borrowed Rice for Many Years Counting By Gu Han, The Former Sanzhou Granary  Official” “Zheng Hei,Gu Han, the Sanzhou Granary Officials, From August In The Second Year of Jiahe Period to May In The Third Year of Jiahe Period, Received The Poor Returning The Rental Rice, The Tax Rice And The Miscellaneous Rice of The First Year of Jiahe Period Records” by their contents, belongs to the Sanzhou Granary. They recorded the poor, from the first year to the third year of Jiahe Period, returned the rental rice, the tax rice and the miscellaneous rice of the Huanglong Period and the Jiahe Period they borrowed in Huanglong Period and the first year of Jiahe Period from the government as rations. The title of a general original voucher account records of returning the Borrowed grain is “the name of the official granary+the name of the officials+the mouth and the day of returning+the type of returning rice+the kind of the rice+the original voucher account record”. The interior arrangement of these records accorded with the order of the month, the rice species, the township and the specific date of returning.

From these records, the Guan Di Ge(关邸阁) should be interpreted as a phrasal verb which means informing (the official of) the granary’s Di Ge(邸阁). Dong Ji and Li Song,the official of the granary’s Di Ge(邸阁), mainly played the role of supervision in the process of returning rice. The Qiu(丘) in records referred to the place the people lived in. In the second and the third year of Jiahe Period, the Zhouzhong Granary and the Sanzhou Granary were responsible for accepting rice returns from people living in different places.

From the point of view of the public, in the second year of Jiahe Period, the process of returning rice they had borrowed in the second year of Jiahe Period is as follows: firstly, they made an application to return rice to the “Qiu(丘)” where they lived in from August or September of that year, and then they received the voucher, filling in information and determining the returned granary according to the Qiu(丘). Then they transported the rice into the granary’s Di Ge(邸阁) by themselves or entrusted others with this work. The Di Ge(邸阁) official would check the rice and sign the voucher if there were no problems. After that, they would deliver the rice to the granary, and it is doubtful whether the manager of the Di Ge(邸阁) participated in this step of delivering rice. And the people who returned the rice to the Sanzhou Granary in the first year of Jiahe Period directly delivered their rice to the granary.

The relief policy in Sun Wu dynastic state inherited the tax exemption due to natural disasters from the Qin and Han dynasties. They also lend rations to the impoverished citizens. The high interest on the rice loan is a tax compensation, and the interest is equivalent to the tax rate. The bulk repayments in a single voucher is the total of several repayments in the case of repayments on behalf of the trustee.