In advocating reform for the military, he of course emphasized punishments as a way for ensuring obedience. 
He suggested that five men should be organized into one group for fighting. If even one of those men is killed battle, then the other four would later be beheaded as punishment for allowing their comrade to be killed.
If a soldier can bring one head from the enemy army, then Shang Yang said he should be free from paying taxes as a reward.