Indian Epigraphical Glossary c6.744

c6.744

*bhāga-bhoga-kara* (HRS), taken by some as a single levy and explained as the king's grain-share, identical with *bhāga* of the *Arthaśāstra* and *bali* of the *Smṛtis*, though distinguished from *dhānya* in a Maitraka record, where it has been supposed to mean a fixed contribution in kind as distinguished from the contribution consisting of a share of the produce. If *bhāgabhogakara* was a single levy (and did not indicate *bhāga*, *bhoga* and *kara*), it may have really been a tax collected in lieu of *bhāga* (grain share) and *bhoga* (periodical offerings).