The Rashtrakutas and their Times c18.s1.11

c18.s1.11

What etymology or dictionaries cannot explain can be attempted to be elucidated by the method of analysis. An analysis of the Rāṣṭrakūṭa records shows that the terms *sodraṅgaḥ* and *soparikaraḥ* do never figure along with the expression *sabhāgabhogakaraḥ* in one and the same grant. In the Samangad plates of Dantidurga³ and the Kapadwanj plates of Kṛṣṇa II⁴ the term ‘*sabhāgabhogakaraḥ*’ is used, but the expressions *sodraṅgaḥ* and *soparikaraḥ* are missing. In all other records of our dynasty the latter terms are figuring, but the former one is absent. There is not a single record where neither set of taxes is mentioned. It is, therefore, clear that *bhāga* and *bhoga* are nearly synonymous with *udraṅga* and *uparikara* and stand for taxes that were universally levied.