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新出唐代西州龙朔二年(662)《思恩寺僧籍》、神龙三年(707)《开觉等寺手实》文书,是官方控制僧尼人口与寺院财产的直接体现。但不能过度依赖民户手实与民籍的从属关系来确定寺院手实与僧籍亦存在必然的编造关联,寺院手实的性质是帐,而僧籍是法定的身份凭证。文书对僧人“破除”的统计表现了控制非农人口的严格,而寺院手实对人口和土地的详细统计是武周时期及稍后的“勘田检丁”政策强化的结果。同时,西州僧尼籍帐登录事项的细密与帐面的整饬,揭示了唐朝籍帐造写制度在西州地区的接受与成熟。
New Tang Dynasty Longsheng Xixi two years (662) “Seng Temple monk”, Dragon three years (707) “Kai Jue Temple Shizhi” instruments, is the official control monks and nuns and monasteries directly reflect the property. However, it can not be overly dependent on the affiliation between the realities of households and the people of the country to determine the inevitable fabrications associated with monastic practices in monasteries. The monastic nature of the temples is the account and the monks are legal ones. The statistics on monks and “broken-offs” showed the strict control of the non-agricultural population, while the detailed statistics on the population and land in monasteries were the result of the intensification of the policy of “reconnaissance” in the Wu and Zhou periods and later . At the same time, the detailed and account-based monuments recorded by the monks and nuns in Xizhou revealed the acceptance and maturity of the system of making and writing books in the Tang Dynasty in Xizhou.