To deal with tax delinquencies designated to the main temples and shrines, and the high-ranked aristocracy including Sekkan-ke (the families which produced regents), it became customary for Zuryo to give away to those tax recipients the rights to collect taxes from parts of koryo, as an attempt to avoid poor evaluation with Zuryo koka sadame, their job performance reviews.
受領は租税納入先の大寺社や摂関家のような上級貴族へ滞納が生じると、勤務評定である受領功過定（ずりょうこうかさだめ）を切り抜けるために、公領の一部の租税収納権を納入先の大寺社や摂関家に与えることが慣例になっていった。