At temples, for example, books of materials were drawn up, in which Buddhist altar fittings, ritual implements and documents were listed as well as a list of paddy fields and farmland.
例えば、寺院では寺院の住持の交替の際に仏具・法具などの什器や文書などの一覧を記した資財帳や土地を記した水陸田目録が作成された。