"When they talk to you about 'benevolence and righteousness', ask them how many soldiers can be recruited, how many bushels of grain can be bought, and how many disaster victims can be saved with 10,000 taels of silver."

"When they talk to you about 'benevolent governance,' you should ask them if the money spent on building a palace is enough to give every beggar in Bianjing a cotton-padded coat."

"When they talk to you about 'wealth being distributed among the people,' you should ask them: what are the commercial taxes and agricultural taxes in the Song Dynasty? What is the ratio of taxes paid by wealthy merchants to those paid by ordinary farmers? In fact, where is this so-called 'wealth' actually hidden?"

"When they talk to you about 'national wealth,' just read them the corruption ledgers of Wu Chong and Cai Jing, and ask them if this money counts as part of 'national wealth.' If so, why did this 'national wealth' ultimately become their own villas and gold bars?"

"In short, if they talk to you about abstract concepts, you respond with concrete ones. If they talk to you about morality, you respond with interests. If they talk to you about ideals, you respond with reality."

Jiang Lin patted Su Shi on the shoulder.

"Zizhan, you must remember, numbers are the most powerful weapon in the world. They don't lie, they don't deceive. A cold, hard number is more powerful than ten thousand flowery words."

"Use the abacus to defeat their sacred texts. Use the account books to tear apart their benevolence and morality. Make them admit before the whole world that their so-called governance and benefiting the people is nothing but a self-deceiving joke."

Su Yi was thrilled to hear this; the confusion in her eyes vanished, replaced by an unprecedented excitement and understanding.

He finally understood!

What Jiang Lin wanted was not a victory in a debate, but a revolution in thought!

He wanted to use the most irrefutable facts to overturn the frivolous academic style that had been followed by the entire scholar class for hundreds of years, which was detached from reality and focused on empty talk about morality!

"I understand!" Su Shi gripped the abacus tightly, feeling that this small abacus was a thousand times heavier than the pen in his hand.

"Headmaster, rest assured! In three days, I will make sure those imperial college students don't even know what abacus beads are made of!"

……

Three days passed in the blink of an eye.

Over these three days, undercurrents were swirling in Bianjing (Kaifeng).

The students of the Imperial Academy traveled far and wide, visiting renowned scholars and collecting classical texts to prepare for the upcoming debate. The Chancellor of the Imperial Academy personally invited a host of important court officials and literary leaders, including Ouyang Xiu and Sima Guang, to serve as judges for the debate, making it an extremely grand event.

Meanwhile, Jingshi Academy appeared unusually calm.

Apart from the group of young masters who went out early and returned late every day, carrying all sorts of strange tools and getting covered in mud, the academy remained completely silent.

Jiang Lin continued to lie in his rattan chair and drink tea every day, while Su Shi locked himself in his room, and no one knew what he was doing.

The rumors circulating outside have gradually changed direction.

"It seems that Jiang Lin has run out of tricks."

"Yes, he's good at using his cleverness, but when it comes to a real, hard-fought academic contest, he shows his weakness."

"I heard that Scholar Su locked himself in his room for three days and didn't come out. I guess he lacked confidence and was just cramming for the exam."

"I think Jingshi Academy is doomed to lose this time."

Finally, the day of the debate arrived.

The Imperial College's Biyong Hall was packed with people.

Not only were there court officials and literary figures, but also thousands of scholars who had come from all over the country to watch the spectacle, crowding the entire hall.

Ten students from the Imperial Academy, including Chen Dong, Wang Fu, and Zhang Zai, sat upright to one side, all dressed in the same Imperial Academy attire, their expressions solemn and their bearing extraordinary.

On the other side, only Su Shi sat in the seats at Jingshi Academy.

He wasn't wearing his scholar's robe today, but just an ordinary blue cloth shirt. On the table in front of him, there were no writing brushes, ink, paper, or inkstones, nor any classics or historical texts, only a small, shiny abacus sitting alone.

This scene surprised everyone present.

"Where's Jiang Lin? Why didn't he come?"

"Sending only Su Shi? Isn't that a bit too presumptuous?"

"Look at Su Shi's desk, there's only an abacus? What was he planning to do?"

On the judging panel, Ouyang Xiu looked at Su Shi, a hint of worry flashing in his eyes. He knew Jiang Lin was full of tricks, but in this kind of situation, sending only one disciple, who also brought an abacus, was truly incomprehensible.

Sima Guang, sitting next to him, frowned imperceptibly. He was known for his rigorous scholarship and had always disapproved of Jiang Lin's unorthodox style.

Soon, the debate began.

Chen Dong, as the chief debater for the Imperial Academy, was the first to stand up.

He began by quoting classical texts, from the well-field system of the Three Dynasties in ancient times to the equalization of transport and price levels in the Han Dynasty, and then to the green seedling policy and exemption from corvée labor in the present dynasty. He spoke eloquently and fluently, explaining the principle of "keeping wealth in the hands of the people and allowing them to rest" in a very logical and reasonable manner, which made many scholars in the audience nod in agreement.

"...Therefore, I believe that for a nation to become wealthy, its people must first become wealthy. A wealthy people leads to a strong nation; this is an eternal truth!"

After Chen Dong finished speaking, he bowed deeply towards the judges' panel and Su Shi, a confident smile on his face.

He had prepared his opening remarks for three whole days, and every allusion and every word had been carefully considered and refined, making them virtually flawless.

He was waiting for Su Shi to stand up and refute him with another set of interpretations of the classics.

However, Su Shi did not stand up.

He simply sat there, stretched out his fingers, and began to fiddle with the small abacus.

The crisp sound of the abacus beads striking each other seemed particularly abrupt in the quiet hall.

Everyone was stunned.

Chen Dong's smile froze on his face.

What does this mean? What is he doing?

"Su Zizhan!" Sima Guang, standing on the judging panel, couldn't help but speak up, his tone somewhat stern. "Chen Dong has finished his debate; it's your turn! What's the meaning of you fiddling with the abacus beads here? Are you perhaps looking down on us?"

Su Shi then raised his head, cupped his hands in greeting to Sima Guang and Ouyang Xiu, and said innocently, "Scholar Sima, you misunderstand. I am not being unreasonable, but rather I am doing some calculations."

"Settle the accounts?"

"Yes." Su Shi stood up, holding the small abacus in his hand, and walked to the center of the main hall.

He first smiled at Chen Dong.

"Brother Chen just quoted extensively from classical texts and spoke eloquently, which truly broadened Zizhan's horizons. However, Zizhan is dull-witted and doesn't quite understand those profound principles; he can only do some petty calculations."

He cleared his throat and said loudly, "Brother Chen said that we should 'store wealth among the people.' Then I would like to ask Brother Chen, last year, the total annual revenue of the Great Song Dynasty was more than 106,000 strings of cash. Of this, commercial taxes accounted for 70%, and agricultural taxes and miscellaneous taxes accounted for 30%."

"In our Great Song Dynasty, there are over 12 million households, of which less than 500,000 are registered merchants. That is to say, less than 4% of the merchants contribute 70% of the national tax revenue. Meanwhile, more than 90% of the farmers contribute only 30%."

"Then, Brother Chen, when you say 'wealth is hidden among the people,' do you mean the 500,000 wealthy merchants, or the more than 10 million farmers who toil in the fields?"

Su Shi's words caused an uproar throughout the room!

These figures were classified as top secret by the Three Departments, and ordinary people would never have known them. How did Su Shi know them? And with such precision!

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