It says that when a man cultivates new rice fields by building new irrigation facilities (ditches or ponds), he is allowed to own the land for three generations (the person himself - his children - grandchildren, or his children – grandchildren - great grandchildren); when he cultivates new rice fields by using existing irrigation facilities (when he repairs old ditches or ponds and makes them usable), he is allowed to own the land for his own generation.
灌漑施設（溝や池）を新設して墾田を行った場合は、三世（本人・子・孫、又は子・孫・曾孫）までの所有を許し、既設の灌漑施設（古い溝や池を改修して使用可能にした場合）を利用して墾田を行った場合は、開墾者本人一世の所有を許す、というものである。