The Young Bride of the Pei Magistrate (5)

I pointed at the T-shaped mark I had drawn on the dirt floor and continued my explanation. “For example, let’s say one hundred seok of rice have come in as tax revenue. We record the increase in assets on the left side and the reason for it on the right.”

I pressed my twig firmly into the soil, writing Rice: 100 seok on the left—the debit side—and Tax Revenue: 100 seok on the right—the credit side. “Now suppose we expended thirty seok of that rice for military rations.”

I drew a new line beneath the T. On the left I wrote Military Rations Expenditure: 30 seok; on the right, Rice: 30 seok. “As you can see, when assets decrease we record it on the right, and the cause—the expenditure—on the left. Therefore…”

“The totals on both sides must always match,” Xiao He interjected with a nod. As expected of Liu Bang’s finest mind. He had grasped the fundamental mechanism of the ledger from a single example.

“Yet… is this so very different from existing methods? Recording everything twice seems more cumbersome, if anything.”

Still, he could not escape the limitations of his era. He had raised the question from the standpoint of efficiency. I smiled brightly, as though I had been waiting for exactly that objection, and pressed on.

“The key lies in verification.”

I drew several fresh T-accounts across the dirt.

“We create a separate ledger for each category—rice, military rations, tax revenue, credit purchases, and so on. Every single transaction must be recorded simultaneously in two or more ledgers.”

I looked Xiao He squarely in the eye and raised three fingers. “This produces three distinct advantages.” I folded the first finger. “First, errors can be caught immediately. The sum of all debits must equal the sum of all credits. If they do not match, then either a mistake has been made somewhere…”

“…or someone has tampered with the records.”

Xiao He’s gaze sharpened. He already seemed to sense the system’s devastating power. Keeping my smile in place, I folded the second finger.

“Second, the current state of all assets becomes visible at a glance. How much rice remains in the granary, how much debt is outstanding, this year’s income and expenditure—everything can be known without opening a single warehouse door.”

I considered sketching a balance sheet and income statement as well, then stopped myself. Overkill would only dull the impact; Xiao He’s brilliant mind would fill in those details on its own. Instead I set the twig aside and folded the third finger.

“And third, every past transaction can be traced. Who bought what, for how much, on which day, and when payment was made—every trace remains like a tag.”

A heavy silence settled over the small room. Beneath the dusty shaft of sunlight, Xiao He stared at the dirt floor as though his soul had left his body. After a long moment his voice emerged, trembling.

“With this… no treacherous minister could possibly escape detection.”

I nodded. “Indeed. Fooling the books twice is far harder than fooling them once. By the third or fourth time, it becomes virtually impossible.”

“……I see.”

Xiao He stroked his beard and exhaled a profound sigh. His eyes had already moved beyond my simple diagram to envision the administration of the entire county. It must feel as though he has been struck by lightning. A new framework that could perfectly control and monitor the flow of money—coming from an administrator, the shock would be all the greater.

“I call this double-entry bookkeeping.” With that introduction to my admiring colleague, I concluded my first demonstration.

Only after a long while did Xiao He raise his head and look at me.

“Madam.”

“Yes, my lord.”

“Where in the world did you learn such a thing?”

“…….”

The question cut straight to the bone. I swallowed. The excuse about my father had worked on Liu Bang, but it would never work on Xiao He. He knew better than anyone that my father was merely a rural noble with a bit of wealth.

If I say “I simply realized it,” the whole thing collapses….

After a moment’s thought I let out a soft breath and offered a mysterious smile.

“It is merely a principle I naturally came to understand while playing with numbers.”

“A principle?”

“Yes. As you well know, my lord, all things in the world arise from ‍‍‌‌⁠​​⁠‌​​‍​​‍​‌​⁠‍‌‍⁠⁠‌⁠‌‍‌‍‌‌‌‍⁠​‌​‌​‌‍‌‌‌⁠‍​​‌‍⁠‌‌⁠⁠the harmony of yin and yang, do they not?” I pointed to the debit and credit sides. “The flow of money is the same. Where there is coming in, there must be going out; where there is gain, there is loss. Only when that balance is achieved does true harmony emerge. I simply applied the principles of the universe to numbers.”

I had lightly invoked the theory of yin, yang, and the five elements—a philosophical concept that intellectuals of this age revered.

“The harmony of yin and yang…” Xiao He repeated the words as though in a daze. Then he burst into a laugh of pure enlightenment. “Haha… hahaha! To perceive yin and yang through the logic of numbers! I have truly learned something from you, madam.”

Xiao He rose and bowed to me with deep respect.

“Then, madam—if I may be so shameless as to ask one more question?”

His expression now held only pure curiosity; every trace of suspicion had vanished. Eyes sparkling, he asked, “When goods are exchanged for goods rather than cash, or when a transaction is made on credit, how should it be recorded?”

Got him.

I answered each lingering question in his mind with patient, meticulous detail.

Time flowed on without pause. The trees that had blazed with color when I first arrived at Liu Bang’s house had now turned yellow and begun to shed their leaves. The breath of winter had started to creep into the wind.

“Yawn… Sleep well?”

“Yes, my lord. Breakfast is ready, so please wash and come eat.”

“All right.”

Liu Bang was still Liu Bang. He rose late, idled at Sajujeong during the day, and spent his nights carousing with his followers. The only difference was that his drinking had clearly decreased. Once every three days. At least in my presence, he kept that promise like a blade.

And… he has stopped pressing me for nighttime duties.

This surprised me most of all. Suddenly the memory of what he had said a few nights earlier rose in my mind—his back turned to me on the other side of the bed.

“Zhi.”

“What is it?”

“I have no intention of rushing you.”

“Rushing?”

“About our marital relations.”

“……Ah.”

“On our first night you told me you weren’t ready. I’ll wait. Until the day you fully accept me.”

“……Why go that far?”

“I don’t know myself.”

Liu Bang had scratched his head, embarrassed.

“I surprise even myself. That I can hold back this long with such a beautiful and clever wife right in front of me.”

Then, in the darkness, he had turned to look at me and spoken the words I still remembered with perfect clarity, even the sound of his breathing.

“Maybe I just don’t want you to hate me.”

“……Haa.”

A deep sigh slipped out before I could stop it. Not wanting to be hated by me ‍‍‌‌⁠​​⁠‌​​‍​​‍​‌​⁠‍‌‍⁠⁠‌⁠‌‍‌‍‌‌‌‍⁠​‌​‌​‌‍‌‌‌⁠‍​​‌‍⁠‌‌⁠⁠meant he would do nothing against my will. The fear of being taken by force had vanished; I ought to be rejoicing. It was something to rejoice over, and yet…

He’s completely fallen for me.

My emotions were complicated in more ways than one. That ridiculous, love-at-first-sight old man. Perhaps because of my mood, my embroidery was turning out terribly. I tossed the needle into the basket.

I wanted something—anything—to change the atmosphere. Wiping my damp face, I turned to Liu Bang as he approached and finally dropped the bomb I had been holding back for days.

“My lord.”

“What?”

“Are Lady Cao and Young ‍‍‌‌⁠​​⁠‌​​‍​​‍​‌​⁠‍‌‍⁠⁠‌⁠‌‍‌‍‌‌‌‍⁠​‌​‌​‌‍‌‌‌⁠‍​​‌‍⁠‌‌⁠⁠Master Liu Fei doing well?”

“…….”

Liu Bang froze where he stood. He blinked twice, then wore the most awkward expression I had ever seen on a human face.

“……You knew?”

“Yes. I heard the rumors.”

I had known from history and had confirmed it with Su-a. Liu Bang studied my face for a moment, then let out a short sigh and slumped his shoulders.

“Yes. They’re well.”

Then, as though resigning himself, he spoke honestly. “It’s not that I was hiding it. I just didn’t want to upset you.”

He began stealing glances at me. His pupils trembled with unease. I considered my answer carefully. In the sensibilities of this era, deep resentments often arose between principal wife and concubine—especially when the ranking of children was involved. Such conflicts could later become life-and-death struggles over inheritance. After all, in the future Empress Lü would turn Lady Qi into a human swine.

But.

“My lord.”

“What?”

“Young Master Liu Fei is your son. My entering this household does not change that fact.”

I met his gaze with steady eyes. “I would like to meet them. ‍‍‌‌⁠​​⁠‌​​‍​​‍​‌​⁠‍‌‍⁠⁠‌⁠‌‍‌‍‌‌‌‍⁠​‌​‌​‌‍‌‌‌⁠‍​​‌‍⁠‌‌⁠⁠Both of them.”

Liu Bang’s eyes widened in astonishment. “……You’re serious?”

“Yes. I am.”

I truly was. If another woman existed, that man’s desires would have somewhere else to go, sparing me from any unfortunate incidents. Besides… that little boy seems rather pitiful. A child of six or seven, hiding in fear of his new stepmother. Just imagining it tugged at my heart.

Moreover, once the Han Dynasty was founded, Liu Fei would be enfeoffed as King of Qi. Building a good relationship with him now would undoubtedly become a powerful political asset for me later.

Liu Bang watched my expression a while longer, then added cautiously, as though making an excuse. “Just so you know… I’ve already cleanly ended things with Seom-a and Lady Cao. She accepted it.”

Seom-a. So Lady Cao’s given name was Cao Seom. I nodded calmly. “I know. But blood ties cannot be severed simply because of that.”

“I’m not saying I’ll abandon the boy, it’s just… uhm…”

Liu Bang mumbled for a moment, then let out a heavy sigh. “All right.” His head drooped in a weak nod. “I’ll bring them next time. We can share a meal.”

“Thank you.”

“……You’re really not angry?”

“Why would I be angry?”

“Any ordinary woman would hate the sight of a concubine’s child.”

“I am not an ordinary woman.”

“……True enough.”

Liu Bang sat down on the bench with a bitter smile. I watched him for a moment, then lifted my gaze to the ceiling.

Lady Cao…

How should I treat her? Historical records about her were almost nonexistent. Yet the fact that her eldest son Liu Fei would later become a king proved that Liu Bang had cherished her. Moreover, the fact that she had not suffered the same horrific fate as Lady Qi suggested her relationship with Empress Lü had not been terrible.

Of course, that does not mean we will be friendly.

There was every chance she might dislike me on sight. From her perspective, I might appear as a golden intruder who had suddenly stolen her husband. It’s not as if I wanted this marriage…

One thing was certain: I would not know until we met. Thirty years of single life had left me far less confident in handling women than in handling Fan Kuai, but this was still a quest I would eventually have to resolve.

“Zhi, I’m hungry. Rice.”

“Yes, I’m coming.”

One former concubine and one frightened little boy. Even as I ladled thin porridge into bowls, simulations ran nonstop through my mind.