Fee, Material
You have a rice ladle that's specifically for paying the rice fee. Each scoop of something has an extra fee tacked on, so when you use a material, there's a fee you have to pay in that material as well.
Imagine ladling up a nice big scoop of rice and then seeing the little fee ladle next to it. Ugh. The material fee.
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One day, the fee ladle is suddenly the size of row (りょう) boat oars! What! You're supposed to pay a row boat sized fee now?!
That's a lot of material you have to give up every time you want to eat some rice. Maybe you should take this row boat oar ladle and row out into the ocean where no one can tax you.