The People's Edition interprets this issue as "exemption from taxes and corvee". People's Education Edition 1992 and the new edition are both interpreted as "corvee-free" and do not involve tax exemption.
The latest research:
So I checked the information again and found that there are three explanations for the meaning of "Fu" in this material: (1) exempting the corvee, represented by Ci Hai; (2) Duty-free corvee, represented by Dictionary of Common Words in Ancient Chinese; (3) Exemption from taxes or corvee, represented by Historical Records edited by Xiao Feng. All belong to the conclusion. There is no conclusion without analysis. Then I found Zhang Jingxian's article "On the Significance of' Getting Back Your Body'", and he made a comprehensive analysis of it. He believes that "fu" has three meanings in ancient Chinese, and the meanings of "fu" in different contexts should be analyzed in detail. Generally speaking, it only refers to "corvee exemption", saying that "Fu" in this material is "corvee exemption tax", which is inconsistent with the original meaning of literature and historical facts. I agree with this view. Imagine that Shang Yang's political reform was aimed at enriching Qiang Bing, collecting money for the country, expanding its territory, and encouraging farming and weaving was aimed at accumulating grain and textiles. It doesn't make sense in theory that many kinds of millet weave more silk, because you can enjoy preferential policies without bearing the consequences if you report more output. Who among ordinary people doesn't lie about your output? The actual situation should be that those who can pay more taxes are exempted from corvee by the government. This also reflects the heavy burden of corvee in ancient times, and it is a great welfare for farmers to enjoy the government's exemption from corvee treatment.