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The [240 paces] is the mu method. One hundred mu is the qing method. Therefore, by dividing [by these], one obtains [the result].
Suppose there is a field 1 li a Chinese unit of distance wide and 1 li long. How much is the field?
Answer: 3 qing and 75 mu.
Suppose there is another field 2 li wide and 3 li long. How much is the field?
Answer: 22 qing and 50 mu.
The method for fields measured in li is: multiply the number of li in width and length to get the accumulated li. Multiply by 375 to get the number of mu.
Note: In this method, multiplying the number of li in width and length gives the accumulated li. Within one square li, there are 3 qing and 75 mu. Therefore, by multiplying by this, one immediately obtains the number of mu.