西夏语“■■”“■■”小考

A study of the words“■■”and“■■”in Tangut

西夏语“■■”“■■”较为集中地使用在西夏法律文献和契约文书中,用于表示两类不同性质的“凭据”。“■■”表示各类事先凭据,曾用于指代私人订立的经济契约,以及税收环节中的缴税通知单和地权变更后确认新纳税人的凭证文书,其作用类似宋代的“户帖”和“契本”。“■■”在法典中用于指代征税结束后由纳税人和受纳官吏收执的完税凭证,其性质和使用流程与宋代的税钞制度高度吻合,是一种典型的事后凭证。“■■”与“■■”均属泛称,西夏并没有制定专有名词来表示相关制度中产生的事物,这导致今人阅读文献时容易将二者混为一谈。

The Tangut expressions“■■”“■■”were intensively used in legal documents and con-tract documents of the Xixia,used to represent two different types of credentials.“■■”means all kinds of prior evidence,used to refer to an economic contract made by private individuals,As well as the tax link in the tax notice and land rights after the change to confirm the new taxpayer voucher documents.Its function is similar to the“Hu Tie”and“Qi Ben”in the Song Dynasty.The word“■■”is used in the legal code to re-fer to the documents of tax payment received by the taxpayer and the receiving official after the tax collec-tion has been completed.Its nature and use process are highly consistent with the tax banknote system in the Song Dynasty,it's a classic post event voucher.“■■”and“■■”are generic terms,Xixia did not devel-op proper nouns to denote things produced in the relevant system,and this makes it easy to confuse the two when reading literature.