History of Orissa from the Earliest Times to the British Period v1.c13.9

v1.c13.9

Invasions of Kharavela term used to denote Currency is *Rūpa* which should be taken to be the equivalent of Sanskrit *Rūpya*. The position of this word in the Hathigumpha inscription shows that it cannot be taken to mean acting. The word *Lupadakhe* is used in the Ramgarh (Sirguja) cave inscription of Devadina, where it has been taken to mean actor.¹ The exact meaning of the term is made clear by Buddhaghosha’s explanation of a passage of the Mahāvagga. The term is explained in the following manner : "He who learns the *Rūpa-sūtra* must turn over and over many *Kārshāpaṇas*."² Finally the use of the term *Rūpa-darśaka* in the *Artha-Śāstra*, which is translated as "Examiner of Coins," shows that the term *Rūpa* was used in such cases as in the present inscription to refer to Currency. The term did not refer to Silver Currency alone, but to other metals also, as we find such terms as *Tāmra-Rūpa* also in the *Artha-Śāstra*.³ The term used for accountancy in the Hathigumpha inscription is *Gaṇanā*. An entire chapter has been devoted to it. The actual term used is *Gaṇanikya*.⁴ The education of the prince was completed with a knowledge of Civil or Municipal Law (*Vavahāra*—Skt. *Vyavahāra*) and Religious Law or positive injunctions about Sacred or Canon Law (*Vidhi*).