had his secretary Gao Yanshang () carefully go through the records to see how much money the treasury actually still had. He discovered that much of the purported treasury reserves were in fact uncollectible debts that the administrators kept on the books to use as excuses to harshly collect from the people. Liu reported this to Li Congke and advocated a two-pronged approach — that the government make all efforts to collect the collectible debts but forgive the uncollectible ones. Li Congke's chief of staff Han Zhaoyin concurred in this, and Li Congke issued an edict forgiving much of the debts that were accumulated from before Li Siyuan's Changxing era (930-933). The poor were very thankful, but the administrators at the three agencies resented Liu for this reform. When, shortly after, Liu and Li Yu were removed from their chancellor posts, with Liu being made You Pushe () and no longer in charge of the three agencies, the administrators were all celebrating, and none of them accompanied Liu on his journey back to his mansion, as was customary. During Later Jin During Shi Jingtang's reign In 936, Shi Jingtang rebelled against Li Congke at Hedong Circuit (河東, headquartered in modern Taiyuan, Shanxi) and, with support from Khitan Empire's Emperor Taizong, overthrew Li Congke, ending Later Tang and starting his own Later Jin. However, for quite some time, his realm was not pacified, and in 937, when the major general Fan Yanguang rose against Shi at Tianxion Circuit (天雄, headquartered in modern Handan, Hebei), the general Zhang Congbin () rose at Luoyang (which was no longer capital at that point — Kaifeng was) in support of Fan and killed Shi's sons Shi Chongxin () the military governor of Heyang Circuit (河陽, headquartered in modern Jiaozuo, Henan) and Shi Chong'ai () the acting defender of Luoyang, whom Shi Jingtang left in charge of the region. After Zhang's rebellion was suppressed shortly after, Shi Jingtang made Liu Xu the defender of Luoyang and the acting mayor of Henan Municipality (河南, i.e., the Luoyang region), and soon thereafter put him back in charge of the directorate of salt and iron monopolies. In 938, when Shi was offering grand honorable titles to Emperor Taizong (who might have changed the name of his state from Khitan to Liao by that point) and Emperor Taizong's mother Empress Dowager Shulü, he sent Feng Dao and Liu to Khitan