“San gui”refers to the three fiefs granted to Guan Zhong based on the following reasons.Firstly,ac-cording to the Yanzi Spring and Autumn:Second Section ofMiscellany in the Main Part,an article says “when Yanzi got old,he submitted his resignation,but Duke Jing of QI refused…”;another article reads:“Duke Jing said Duke Huan granted fiefs to Guan Zhong…”in the part of Supplement.The same fiefs were mentioned here.In the first article,“the Duke granted san gui to Guan Zhong”“to benefit his offsprings”,and in the second,“The Duke gave Guan Zhong the land of Hu and Gu,including 17 counties”“as fiefs for his children and grandchildren”.In the first article,“I want to grant san gui to you to benefit your offspring”and in the second,“now I grant him fiefs to be inherited by his children and grandchildren”.Secondly,according to Hsun -Tzu:Zhongni,“Duke Huan of Qi knew the rules of government…. He saw Guan Zhong’s ability to handle state affairs … and granted him three hundred shes (a measurement of land)of registered land and people,and no rich dared to show hostility.”Similarly,in Han Fei Tzu:Part Waichu Zuoxia,“Guan Zhong,as prime minister of State Qi,said ‘I am granted noble titles,but I am poor’.Duke Huan replied,‘I will grant your children home of san gui’”.Therefore,“san gui”should refer to the fiefs of “Hu”,“Gu”,plus Guan Zhong’s originally owned fief.