The Rashtrakutas and their Times c18.s1.21

c18.s1.21

Since *udranga* and *uparikara* have been shown to be nearly identical with *bhāgakara* and *bhogakara* and since *bhogakara* is further shown to be identical with *uparikara*, it follows that *udranga* has to be equated with *bhāgakara*, which has been shown to stand for the normal land tax of the government. It has to be confessed that no etymological derivation of the term can be suggested, which will explain this interpretation; but the word itself is practically unknown to dictionaries in its fiscal sense, and may have been derived from some non-Aryan stock; hence the difficulty of properly deriving it.