Abstract: The Gaoqiang households in the Song Dynasty are not opposed to the Baijiao households.The standard of high strength is material resources,and the Baijiao is an intuitive description of the refuge households.The rectification of Gaoqiang households and Baijiao households shows that material resources have nothing to do with the fairness of the service system.Although the relationship between “material resources” and “service suspension” has the meaning of maintaining the service laws and regulations,the material resources with family assets as the main content only are related to the interests of the government in the service law setting.The financial nature of the service system in the Song Dynasty is mainly reflected in the service system design with material resources as the standard of service system. The extension of the material resources connotation is related to the transition from duty service to taxation,and the transition from the form of labor to the form of physical object(currency)in the Song Dynasty.

Key words: the Song Dynasty, service system, Gaoqiang, Baijiao, material resources