In the twenty-third year of Hongding, after a severe drought, Qichuan County still received taxes and grain according to the household registration ten years ago. Zhou Jin, who posted a letter to the county government, discovered that a large number of the deceased were not only still on the books, but also received monthly relief. He traced the empty warehouse and finally discovered that the so-called "dead man's food" was secretly supporting a frontier army whose pay had been cut by the court; and the entire dynasty's taxes, relief and military defense had been based on a set of false accounts that no one dared to correct.