The Eastern Han period tomb-quelling text of Zhang Shujing 張叔敬, which dates to 173 CE, confirms that living people believed the dead could use soybeans and melon seeds (huangdou guazi 黃豆瓜子) to pay taxes in the underworld. The knowledge of this only came to light with the discovery of the tablet Taiyuan Has a Dead Man (*Taiyuan you sizhe 泰原有死者), which reveals a previously unknown Qin-Han belief that the dead regarded soybeans as gold. I suggest a direct association between the above two beliefs: soybeans and melon seeds were used as substitutes for small natural gold nuggets to pay taxes in the underworld because of their resemblance in shape and color. Furthermore, a huge quantity of painted clay balls shaped like large soybeans (dashu 大菽) are recorded in the Mawangdui 馬王堆 tomb inventories (qiance 遣策), which indirectly supports this interpretation.
JianChen 陳劍 “Ju chutu wenxian shuo Xuan zhu ri yue er bu kan ji xiangguan wenti” 據出土文獻說“懸諸日月而不刊”及相關問題 paper presented at the “Chutu wenxian: yuyan gushi · yu sixiang” conference “出土文獻：語言·古史與思想”學術研討會 Hong Kong November 4 2017.
JieHuang 黃傑 “Fangmatan Qin jian Dan pian yu Beida Qin du Taiyuan you sizhe yanjiu” 放馬灘秦簡《丹》篇與北大秦牘《泰原有死者》研究 Wuhan daxue Jianbo wang 武漢大學簡帛網 October 14 2014http://www.bsm.org.cn/show_article.php?id=2085.
Hunan sheng bowuguan 湖南省博物館 and Hunan sheng wenwu kaogu yanjiusuo 湖南省文物考古研究所 Changsha Mawangdui er san hao Han mu 長沙馬王堆二、三號漢墓 (Beijing: Wenwu 2004).
Ikezawa Masaru 池澤優 “Observing Chinese Excavated Materials from a Perspective of Life and Death Studies: ‘Image Reversal of the Dead’ during the Zhanguo, Qin, and Han periods” Bulletin of Death and Life Studies7 (2011) 9–35.