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Royal Income and Expenditure System during the Gupta period

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Royal Income and Expenditure System during the Gupta period: An Assessment of Literary and Inscriptional Data *

Ankit Agarwal**

“Ko¡amu¯lo hi rajeti prava¯dah± sa¯rvalaukikah±” - Ka¯mand±akiya Nıtisa¯ra, XXI, 83. (“It is a universal saying that the treasury is the root of any state”)

A strong treasury increase the possibility of the growth of a state and development of their economy. How much this possibility is converted into reality depends upon the best utilization of their funds. Royal income and expenditure system plays a very significant role in economic growth. In this paper, an attempt has been made to assess the status of royal income and expenditure system during the Gupta period, compare them with the modern principles of public finance and its relevance in the overall growth of the contemporary society.

After the formation of Magadha Empire, the whole power of state was concentrated in the administrative class under the leadership of the king. Keeping in view the possibility of the autocracy, contemporary thinkers bound the king with his duties for their subjects and created the principles of revenue collection and expenditure. Maha¯bha¯rata elucidates the eternal duties of a king 1 and suggests a king should devote his life in the service of his subjects 2 and establishing Dharma (righteousness) 3 as a foundation of governance. Maha¯bha¯rata also emphasizes on a prosperous treasury and ample reserve funds of the state. 4

In the Mauryan period, there was a centralised goverment and the revenue theories were strengthened. According to Kautilya, king should collect taxes from their

subjects in return of his services. However the king should also take care before levying the taxes in the same way as

a gardener collects fruits from the garden. Kautilya also

alerts that imposing excess tax on public may cause an uprising against the king. 5 Artha¡a¯stra emphasizes that a king should surrender his own interest in the interest of his subjects. 6 In the tenth rock edict, A¡oka stated that monarch and high officials should always be available for their subject and work for the welfare of their people. 7

During the post-Mauryan period, political scenario and administrative system were changed but the principles of royal income and expenditure were the same. Manu said that just like a calf and bee draw not only small-but-

very-small quantities from their respective feeds, similarly

a king should levy very small taxes. 8 Further, Manu warns

the king against excessive tax-greed, and said that it will destroy the productive base of the system. 9

* Thanks are due to my colleagues Manjil Hazarika, Kulbhushan Mishra and Ravi Shankar Gupta for their support and guidance. ** Research Associate, Indian Archaeological Society, New Delhi. Email: agarwal.ankit1982@gmail.com

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Political thinkers of Gupta period accepted almost similar doctrine of royal income and expenditure. Contemporary poet Ka¯lidasa said that “just as the sun takes moisture from the earth to give it back a thousand fold, so the king gathers taxes from the people only to provide for their welfare.” 10 Na¯rada declares the king’s revenue to be his fee for the protection of his subjects. 11 On the basis of these statements, it can be said that contemporary intellectuals gave advice to the king for utilising their resources for human empowerment. Ka¯mand±aka also stated that the “way a cowherd nourish his cows primarily then extract their milk, similarly a king should secure and help their people first then take taxes from them”, 12 which shows the continuity of this principle in later periods too. From the earliest times to later Gupta period, the political thinkers deliberated strong treasury as a backbone of the state. Ka¯mand±aka concurs with this view and accepted the importance of strong treasury and sound financial structure of the state. 13

1. The principles embodied in the above mentioned verdicts could be explained by these maxims:

2. The taxation should not destroy the substructure of the public, but should leave sufficient margin for their subsistence.

3. The taxes should be slowly levied by the state, almost imperceptible.

4. The subjects of every state should contribute towards the support of the government according to their convenience, which they procured under the protection of the state.

The taxes should be levied at the time and place most suited for the subjects.

These maxims were well established during the Gupta period and followed by most of the kings later on. Even in modern context, classical economists Sismondi 14 and Adam Smith 15 gave almost similar maxims related to the tax collection and the state responsibilities, which considered as a base of the still existing revenue systems.

During the Gupta period, excellent blend of centralization and decentralization was clearly shown. King was the main entity and supreme of the administration 16 and was responsible for controlling the administrative officers. Ka¯lidasa described the public welfare works, which were done by the king and their officials. 17 From Juna¯gadh rock inscription of Rudrada¯man, it is gleaned that he built the dam of the Sudarsana Lake

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without oppressing the inhabitants of towns and country by taxes (Kara), forced labour (Vis±t±i) and benevolences (pran±ya-kriya). 18 Gupta Kings knew the importance of strong Ra¯jako¯s±a for such contingencies, which are called public receipts in modern context.

Public Receipts during the Gupta Period

The term public receipts indicates all the income procured by public authorities 19 either collected as taxes or punishments or incomes generated from industrial and business activities. Revenue was considered an important source of public income. Terms related to revenues such as bhg, bhog and kara etc. are found in contemporary inscriptions and manuscripts such as Na¯rada 20 and Ya¯jñn˜avalkya Smr±ti 21 . According to D.C. Sircar, bhg was the portion allocated for the king from the total product. The meaning of bhog was related to materials like fruits, flowers, milk, wood etc, which were given as gifts to the king and their officers by the people occasionally. 22 Kara has been described as tax out of the profit made by merchants. 23 Taxes were levied on every kind of the income. Contemporary jurisprudents also suggest that the tax should be taken from the public which they could afford easily.

During the Gupta period, land revenue was the largest source of state revenue. Contemporary literary 24 and inscriptional 25 sources suggest that king was to receive one-sixth portion of the yield but some manuscripts 26 mention three different rates of land revenue on the basis of land types and irrigation needs. So, it is difficult to spell whether all types of land revenue were included in this one-sixth portion of the yield or not. More likely, there were different rates of the land revenue on the basis of fertility, means of irrigation and other environmental factors. Some Gupta inscriptions refer to hiran±ya as a type of revenue allocated for the state and confined it with Bha¯gabhogakara. 27 Manu 28 prescribed its rate at 1/50. Ghoshal considered hiran±ya as tax in cash form on certain crops. 29 It may be suggested that some miscellaneous parts of land-taxes were collected in cash.

Udran˙ga and uparikara were the two contemporary fiscal terms, which were mentioned first in contemporary inscriptions such as Damodarpur copper plate 30 and Sohwal copper plate 31 . Fleet and Ghoshal interpreted udran˙ga as revenues imposed upon the permanent tenants, and uparikara as taxes levied on the temporary cultivators. 32 Other scholars such as Maity 33 and Pushpa Niyogi 34 accept their views on the term uparikara but

Royal Income and Expenditure System during the Gupta period

they give different interpretation of the term udran˙ga and recognize it as a water tax or as a sort of police tax.

Contemporary land grant inscriptions mentioned another fiscal term halika¯kara. 35 Modern historians give various interpretation of this term. Maity suggests that halika¯kara was collected from the income of agricultural produce, which could be cultivated by a single plough, 36 while U.N. Ghoshal explains halika¯kara as tax on ploughs. 37 Another historian Y.B. Singh gives a different interpretation and connects this term with hari and begari

system. 38 If one can examine these suggestions in the light

of Gupta literary and inscriptional description then he finds

that the suggestion of Ghoshal is more appropriate. During the Gupta period, state gave credit to needy farmers for fulfilling their needs like seeds and equipments. Probably, halika¯kara was a tax on agricultural equipments, which provided by the state.

Revenue was also generated from the commercial sector. Manuscripts 39 and inscriptions 40 of such period mentioned ¡ulka as a tax on commercial activities. Contemporary lexicon Amarko¡a refers to ¡ulka as what is payable at the ferries like chungi. 41 Historian like Ghoshal 42 and Maity 43 also interpret ¡ulka as a toll tax.

Ya¯jñn˜avalkya 44 and Br±haspati 45 emphasize on the actual evaluation of commodities and advise the king to appoint

a person, who would be able to estimate the value of

commodities and charge 1/20 th portion of total price as

a ¡ulka. Bihar stone inscription of Skandagupta mentions

¡aulkika as an officer. 46 For collecting ¡ulka, state was formed ¡ulka¡a¯la¯ similar to the present toll-houses. Paying ¡ulka was the moral responsibility of traders. 47 Another fiscal term, related to traders, was kara, which was levied on the profits of merchants. Hence, one may define ¡ulka as sale tax and kara as income tax.

During the Gupta period, not only the farmers and merchants gave taxes but cattle breeders also paid tax. Br±haspati suggests the king for obtaining 1/100 th portion of the value of animals as tax. Gaya¯copper plate inscription of Samudragupta suggests that the artisans were also taxed. 48 The Smr±tis contemplate the artisans and craftsmen for paying their contributions in two forms, viz. service and also in cash. 49

Law books allowed gambling, but with restrictions. According to Ya¯jñn˜avalkya, gambling should be brought under the control of a single officer appointed by the king for detecting thieves. The keeper of the gambling-house was to give the stipulated share to the king. 50 Na¯rada 51 and Br±haspati Smr±ti also mentioned similar views on the dues

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attributed to gambling. Tax from gambling has not been described in the contemporary inscriptions, probably due to the lesser prevalence of gambling and not much appreciated in the society and also the revenue collected as tax might be very minimal.

Literatures and inscriptions also described some other forms of tax during the Gupta period, levied on specific time and place. Achμabhaμapra¯ve¡ya was a fiscal term referred in contemporary inscriptions. According to Upadhyay, the word achμa-bhat was used for police and soldier. During the visit of the king, local people had to bear the expenses of the officers. 52 Smr±tis describe some special emergency taxes at the time of war, disaster etc., however these taxes have not been mentioned in contemporary inscriptions. Probably, the state levied these special taxes according to the requirements or in any emergency.

Besides the compulsive taxes, de¯ya (voluntary taxes) and gifts were also the parts of the state income. Patanjali clarifies the difference between ka¯ra and de¯ya and stated that de¯ya was a voluntary responsibility and ka¯ra was compulsory. 53 At the same time, public arranged food for the army at the time of marching and halting at places for the campaign of conquest, which was known as avalgaka. 54 Generally, avalgaka was not a compulsory tax and the public would offer the same as gift to the king or their officers. Allaha¯ba¯d stone inscription states that during the campaigns, subservient rulers and officers also offered gifts to the king, which was known as upa¯yana. 55

Fines were also important means of income for the royal treasury. Manuscripts gave the provisions for economic fines on irregularity or faults related to the moral responsibility. Even, Ya¯jñn˜avalkya describes the fines on such people, who made condemnable statement and abusive language. 56 These fines maintained the level of morality in the society and provided funds for the state. Fines were also imposed on social offence such as fraud, robbery, theft etc. Fahien stated that uttama or madhyama sa¯hasa dan±d±a (economic fines) were levied to the criminals according to their crime. 57 Fines also imposed on such people, who were accused of trade related frauds. According to Na¯rada, if any merchant did not pay ¡ulka, then the king should impose eight times penalty of the ¡ulka to the offender. 58 An officer was recruited by the state for recovering these penalties.

Hidden treasures also helped in increasing the royal income. Law books permitted the king to procure a major portion of treasure recovered beneath the earth. According

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to Ya¯jñn˜avalkya, when someone (other than bra¯hman±s or

religious organisations) finds buried treasures, then the king should take the treasures by virtue of his ensuring protection after paying one-sixth portion to the finder. 59 Na¯rada states that when a bra¯hman± finds treasure troves, he may possess the same, but he must inform the king. 60 Probably, treasures founded by the bra¯hman±s were completely owned by them. Unclaimed assets were also the sources of royal income. According to Br±haspati, state should occupy all assets of such ks±atriya, vai¡ya or ¡udras, who did not have any child or brother, after their death. 61

State was also involved in commercial activities and

earned income for the royal treasury. State maintained

a monopoly on some commercial sectors, which were

mostly related to the security, morality and empowerment. According to Ya¯jn˜avalkya,ñ mining was fully controlled by the state and generated income for the state. 62 In his book Raghuvam±¡a, Ka¯lida¯sa also considers mines as a source of royal income. 63 Salt was also under the control of the state. According to Ka¯lida¯sa, miscellaneous commodities derived from forest such as ivory, herb, woods etc. were also the parts of royal income. 51 These commodities and related products were also exported under the control of the state. State also ran some industries individually or with the partnership of private sector. Thus, it is clear that state earned income from different means and created a rich exchequer (Ra¯jako¯s±a).

Public Expenditure of Gupta Period

While throwing light on the importance of ko¯s±a, Ya¯jñn˜avalkya stated that the exchequer (ko¯s±a), strength (bala) and resources (artha) are the basic elements for the growth of the state (ra¯s±t±ra). 64 For utilising their funds in righteous and positive manner, states prepared the financial statement and accounts of public (ra¯jakıya) expenditure and spent funds accordingly. In this statement, they included various important aspects of the public expenditure such as salaries of employees, security of the state and subjects, development of infrastructure, upliftment of the economically weak people and expansion of morality and education etc.

For maintaining the royal treasury and fulfilling their basic responsibilities such as security of the people, maintaining law and developing basic infrastructure etc., king appointed his ministers and officers, and maintained legal, judicial and punitive departments. Salaries of these employees were spent from the royal expenditure. According to Fahien, companions and officers of the

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king were paid salary. 65 After salary, the principal royal expenditure was made for the maintenance of the security of the state. This included not only the maintenance of an adequate armed force (infantry, cavalry, chariots and elephants) and navy, with proper equipments, both for offence and defence but also the maintenance of a whole organisation of secret service, store-houses, armouries, and the war-chest under the same head. 66

Some portions of the royal income were saved for the king and his family from which they also made donations to the public. Some portions of the income known as vyaya-pratyaya were accumulated for emergency period. According to ¡ukranıtisa¯ra, the king should make arrangements for storing and preserving the excess and surplus food resources for emergency, up to a period of three years. 67 Gupta state also ensured the citizen against climatic disaster such as famine, flood etc. The king spent a huge portion of the ra¯jako¯s±a for fulfilling ordinary obligations like building roads and keeping them free from robbers, wild beasts, and other dangers, constructing bridges, rest-houses, institutions of public welfare, such as schools, hospitals etc. Efforts for development of irrigation were also carried out at the state level. 68 The state built the lakes, canals and dams to fulfil the irrigation needs of lesser rainfall area. It is attested by the description of Juna¯gadh inscription of Skandgupta (455-457 CE) 69 .

Gupta society knew the importance of forests especially in providing a healthy environment and raw materials for some industries such as ship building, construction industry and medicines etc. 70 State maintained a forest department and appointed capable officers. The salaries and other relevant expenditure of the forest department were paid by state exchequer. In Meghadu¯ta, Ka¯lida¯sa mentioned the word a¯mrkuμa (area of surplus mango trees) for the area between Chitrakoot to Amarkantak. 71 Manuscripts also described jambuvan and chandanvan, 72 which show the orderliness of the forests. State not only maintained the forest but also endeavoured for increasing the arable land. Gupta state rewarded those farmers, who could change a wasteland into an agricultural land. 73 For increasing yield, state encouraged regular and systematic markets of agricultural equipments and good seeds. State also gave credits to the needy farmers to fulfil farming needs like seeds and equipments.

Gupta rulers spent their funds for founding and patronizing colleges and universities. 74 For instance, Nalanda University was established during the Gupta

Royal Income and Expenditure System during the Gupta period

period and became a major centre of learning. 75 Gupta kings such as ¡akra¯ditiya, Buddhagupta, Tatha¯gatagupta and Ba¯la¯ditya were the patrons of the Nalanda University. 76 They also offered scholarships to the economically weak students. 77 Due to these efforts of Gupta rulers, universities have gained the high standard of education and India became an important centre of learning for the students/ researchers across the world.

Gupta kings also gave donations to intellectuals (bra¯hman±a) and socio-religious organisations, who were engaged in human empowerment. The lands donated to the religious institutions (maμhas) and to the intellectuals were called as de¯vabhu¯mi and agraha¯ra respectively. 78 Not only king but their officials 79 , traders and public 80 also gave donations to them. Indore plates of Pravarase¯na II (circa 500 CE) records a grant of half of a village to bra¯hman±as by a merchant (van±ika). 81 These organisations got huge support and sufficient donations from the public and state. The primary source of their income was donation, but they also earned their income from commercial sectors. Considering the primary source of their funding, it is also necessary to understand their process of expenditure.

It was quite common for these organisations to use some of their funds towards developing basic infrastructure such as educational institutions, public gardens, tanks, hospices or assembly halls as well as providing funds for marriages or sam±ska¯ra etc. to economically weaker section of the society. 82 They not only encouraged the materialistic development but also initiated the spiritual

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development of the society. They were responsible for promoting moral education in the society.

These organisations were not only connected with moral education but they also provided technical education and commercial training. Mandasor inscription of Kuma¯rgupta mentioned a silk weaver’s organisation which provided professional education of silk-weaving. 83 Gupta king and high officials also deposited their funds with economic organisations and the interest accrued from the deposits was primarily used for charitable and religious purposes. According to Gad±wa stone inscription, Chandragupta II had deposited 20 dinar with two guilds in the form of akshaynıvı and the interest accrued on this was to be spent on religious activities. 84 Thus, the economic organisations received funds for their investment and the king fulfilled their responsibility of empowerment.

Concluding Remarks

The above analysis clearly shows that Gupta kings not only spent their funds for administration and fulfilment of their basic responsibility. but they were also actively engaged in works, which were necessary for human empowerment and social and moral upliftment. King gave sufficient land and funds for such organisations or intellectuals, who encouraged different aspects of human empowerment. These organisations and people used their funds very wisely. They engaged landless farmers for cultivating their land on the basis of yield sharing method. Thus, landless farmers got resources for their survival, which were necessary for social equality,

their survival, which were necessary for social equality, Fig.1: Circle of Income and Expenditure and Human

Fig.1: Circle of Income and Expenditure and Human Empowerment

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peace and development. This can be considered as an example of the utilisation of manual labour in a positive manner. Every part of the society contributed significantly in human empowerment.

Contemporary political thinkers knew that state development and stability are not possible without human empowerment and it is possible only by the collective efforts of all parts of the society including state, organisations, intellectuals and general public. For fulfilment of the above motives, they created a circle of income and expenditure (Fig. 1), of which the ultimate aim was human empowerment through people’s income.

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Considering the above discussion, it can be easily said that the processes of human empowerment was based on the efforts of the entire society rather than a single person or institution. Two advantages are clearly seen by the direct involvement of the public, firstly, the possibility of corruption and mistakes were minimized in the process of empowerment, and secondly, the pride of every person was increased as they had important roles to play in human empowerment and the state. Ultimately, harmony and coordination were increased in the society and the state was progressive.

References

1 Maha¯bha¯rata, XII.63.11

2 Ibid, XII.85.2

3 Ibid, XII.85.16-17

4 Ibid, XII.119.16- “Ko¡amu¯la hi Ra¯ja¯nah± Kosho br±dhikaro bhavato”

5 Artha¡a¯stra, V.2.70

6 Ibid, I.19.34

7 Hultzsch, E., Corpus Inscriptionum Indicarum, Inscriptions of A¡oka, Vol. I, New Delhi, Archaeological Survey of India, 1991 (reprinted), pp. 17-18.

8 Manu Smti, VII.129

9 Ibid, VII.139.

10 Raghuvam±¡a, I.18

11 Na¯rada Smr±ti, XVIII.48

12 Nıtisa¯ra, V.84

13 Ibid, XIII.33

14 Bastable, C.F., Public Finance, Macmillan and co., London, 1895 (IInd Revised edition), p. 387.

15 Smith, Adam, An Inquiry into the Nature and Causes of the Wealth of Nations, Book V (II), Part II, W. Strahan and T. Cadell, London, 2005 (first published in 1776), pp. 676-677. http://www.

rrojasdatabank.info/adamsmith/wealthp1.pdf

16 Raghuvam±¡a, III.4

17 Ibid, IX.4, XVI.2, XVII.64

18 Epigraphia Indica, No. VIII, pp. 45-49.

19 Dalton, Hugh, Principles of Public Finance, Routledge & Kegan Paul Limited, London, 1935, P. 25.

20 Na¯rada Smr±ti, XVIII.48

21 Ya¯jñn˜avalkya Smr±ti, I.335

22 Sircar, D.C., Select Inscriptions, Vol. I, 1965, Calcutta University, Calcutta, pp. 372.

23 Ghoshal, U.N., Hindu Revenue system, University of Calcutta, Calcutta, 1929, p. 81.

24 Na¯rada Smr±ti, XVIII.48; Ya¯jñavalkya Smr±ti, I.335

25 Sircar, D.C., op.cit., pp. 363-70.

26 Gautam Smr±ti, X.24; Manu Smr±ti, VII.130

27 Fleet, John F., Corpus Inscriptionum Indicarum: Inscriptions of the Early Guptas, Vol. III, Government of India, Central Publications Branch, Calcutta, 1888, No. 27; No. 29.

28 Manu Smr±ti, III.25

29 Ghoshal, U.N., op.cit., p. 213

30 Chabra, B.C. and G.S. Gai (eds.), Corpus Inscriptionum Indicarnm, Vol. III, No. 22; Epigraphica Indica, No. XV, pp. 114

31 Epigraphica Indica, No. XIX, p. 21.

32 Ghoshal, U.N., op.cit., p. 210; Fleet, John F., op.cit., pp. 97-98

33 Maity, S.K., Economic life of Northern India in Gupta period, II nd edition, Delhi, 1970, p. 62

34 Niyogi, Puspa, Contribution to the Economic History of Northern India, Progressive Publishers, Calcutta, 1962, p. 187

35 Epigraphica Indica, No. XIX, l. 21

Royal Income and Expenditure System during the Gupta period

49

36

Maity, S.K., op.cit., p. 63

61 Br±haspati Smr±ti, XXVI.119

37

Ghoshal, U.N., op.cit., p. 214.

62 Ya¯jñn˜avalkya Smr±ti, II.200-203

38

Singh, Y.B., Halikakara: Crystallization of a practice into a tax, I.H.C. Proceeding of 43rd session, 1982.

63 Raghuvam±¡a, XVII.66

 

64 Ya¯jñn˜avalkya Smr±ti, I.327-28, 353

39

Manu Smr±ti, VIII.400; Na¯rada Smr±ti, III.12-13; Ya¯jñavalkya Smr±ti,

II.28-262

65 Verma, Jagmohan, op.cit., p. 21.

40

Fleet, John F., op.cit., Vol. V, No. 12 (Bihar stone inscription of Skandagupta), No. 7 (Sewani inscription of Vakataka monarch Pravarasena II).

66 Shah, K.T., Ancient Foundations of Economics in India, Bombay, VORA & Co. Publishers, 1954, p. 134.

 

67 ªukranıtisa¯ra, IV.2.26

41

Amarko¡a, XI.8.28

 

68 Chabra, B.C. and G.S. Gai (eds.), op.cit., Vol. III, No. XXVIII, pp.

42

Ghoshal, U.N., The Beginnings of Indian Historiography and Other Essays, Calcutta, 1944, p. 177

296-304.

43

Maity, S.K., op.cit., p. 90

69 Fleet, John F., op.cit., Vol. III, pp. 61-65. Satyadev, op.cit., p. 147; S.R. Goyal, Guptakalin Abhilekh, Kusumanjali Publication, Meerut, p. 228.

44

Ya¯jñn˜avalkya Smr±ti, II.261.

 

70 Shah, K.T., op.cit., p. 88.

45

Br±haspati Smr±ti, A}paddharma section, verse 6.

46

Fleet, John F., op.cit., Vol. III, No. 12, l.29

71 Agnihotri, Prabhu dayal, Mahakavi Kalidass, Vol. I (in Hindi), Eastern Book Linkers, Delhi, 1998, p. 150.

47

Na¯rada Smr±ti, III.12

72 Ibid, p. 423-24.

48

Fleet, John F., op.cit., Vol. III, No. 60; B.C. Chabra and G.S. Gai (eds.), op.cit., Vol. III, No. 4, pp. 228-231.

73 Br±haspati smr±ti, XXIII.5

 

74 Manu Smr±ti, VII.82; Ya¯jñavalkya Smr±ti, I.130

49

Ghoshal, U.N., Hindu Revenue system, University of Calcutta, Calcutta, 1929, pp. 101-02.

75 Altekar, A.S., Education in Ancient India, Nand Kishore and Bros., Banaras, 1944, p. 96.

50

Ya¯jñn˜avalkya Smr±ti, II.200

76 Beal, S. (tr.), Travels of Hiouen-Tsang (Si-Yu-Ki): Buddhist records

51

Na¯rada Smr±ti, XVI.8

of the western world, Vol. III, New edition, Sushil Gupta India Ltd., Calcutta, 1958, pp. 383-385; Watters, T. (tr.), On Yuwan-Chwang’s

52

Upadhyaya, Vasudev, Gupta Abhilekh, Bihar Hindi Granth Acadmey, Patna, 1974, p. 44.

Travels in India (AD 629-645), Vol. II, T.W. Rhys David and S.W. Bushell (eds.), Delhi, 1961, p. 164-65.

53

Ka¯¡ika¯vr±ttı, VI.3.10; Agnihotri, Prabhu dayal, op.cit., p. 338.

77 ªukranıti, I.368

54

Gupta, Devendera Kumar, Prachin bharat me vyapaar, College book depo, jaipur, 2001, p. 104.

78 Mirashi, V.V. (ed.), Corpus Inscriptionum Indicarum, Inscriptions of Va¯ka¯t±akas, Vol. V, New Delhi, Archaeological Survey of India, 1963, pp. 38-42.

55

Chabra, B.C. and G.S. Gai (eds.), op.cit., Vol. III, No. 1, pp. 203-

220.

79 Ibid, No. VI.

56

Ya¯jñn˜avalkya Smr±ti, II.18; II.204-205; II.208

80 Chabra, B.C. and G.S. Gai (eds.), op.cit., No. XXX.

57

Verma, Jagmohan, Fa-hien ka yatra vivran (in Hindi), Nagri Pracarni Sabha, Kashi, Samvat 1976, p. 21.

81 Mirashi, V.V. (ed.), op.cit., pp. 38-42.

 

82 Brihaspati Smr±ti, XVII.11-12

58

Na¯rada Smr±ti, III.13

59

Ya¯jñn˜avalkya Smr±ti, II.35

83 Fleet, John F., op.cit., Vol. III, pp. 84-88; B.C. Chabra and G.S. Gai (eds.), op.cit., Vol. III, No. XXXV, pp.323-332.

60

Na¯rada Smr±ti, VII.6-7

84 Ibid, pp. 38-39; Ibid, Vol. III, No. VIII, pp. 244-252.