从两件敦煌藏文文书看吐蕃统治时期敦煌地区的贡物

A Discussion on the Articles of Tribute of Dunhuang Area to the Tubo during the Tubo's Rule Based on Two Tibetan Manuscripts in Dunhuang Documents

吐蕃统治时期,敦煌居民除去向当地官府上交地子、突税等赋税外,还要向吐蕃统治河陇地区的上级主管机构东道节度使、德论盟会(bde blon vdun sa)按年上交贡物,P.T.1128、P.T.1120号文书记载其中包括有麻布、棉布、丝绸、纸、红蓝花、围棋子、金银等,有的是按户(rkya)征收,还有的物品具体征收方式不明,这些物品大多应该产于当地,也反映了吐蕃统治河陇西域时期赋税制度的特殊之处。

During the rule of the Tubo,not only did the residents of Dunhuang area have to paytaxes to the local government,but also had to contribute annual tributes to the governors of the Tubo in Helong area(the western ar⁃ea of Gansu province today)and an organization name Delong Dunsa(bde-blon vdun-sa).DunhuangDocu⁃ments P.T.1128 and P.T.1120 recorded that the articles of tribute included linen,cotton,silk,paper,Carthamus tinctorius L.,Weiqi Chess pieces,gold,silver,etc.,and some of them were collected by household,but some items were unclear in the ways of collecting.Most of the tribute should be produced locally.The records reflect the special taxation system in the western areas of Helong during the Tubo's rule.