The Case of Zhao She Executing Lord Pingyuan's Retainer

During the Warring States period, Zhao She served as a tax official in the State of Zhao. When he sought to collect taxes from the household of Lord Pingyuan, the noble's powerful steward refused to pay, relying on his master's status. Upholding the law, Zhao She arrested and executed the steward and nine other offending retainers. Furious, Lord Pingyuan planned to kill Zhao She. Zhao She argued that if the nobility ignored state law, the state would weaken and fall to invaders, ultimately destroying Lord Pingyuan's own wealth and position. He urged the lord to obey the law so that Zhao would remain strong and just. Persuaded by this reasoning, Lord Pingyuan not only spared Zhao She but also recommended him to King Huiwen of Zhao. The king appointed Zhao She to manage national taxation, where his fair and strict administration enriched the state treasury and strengthened the military.

Lord Pingyuan, initially intending to kill Zhao She, was convinced by Zhao She's defense of the law and instead recommended him to the king. Zhao She was then appointed as the state's minister of taxation, implementing a fair and effective tax system.

Whether the execution of Lord Pingyuan's retainer for tax resistance was legally justified, and whether noble privilege placed someone above state law.

The case solidified the principle that no one is above the law in Zhao, deterring aristocratic abuse and tax evasion. It contributed to the state's economic prosperity and military readiness, and became a lasting symbol of legal equality and official integrity in Chinese legal and administrative tradition.