[Pramāṇa](https://indike.org/pramana/) › [Studies](https://indike.org/pramana/ins) › [Reference works](https://indike.org/pramana/ins.reference) › [Indian Epigraphical Glossary](https://indike.org/pramana/ins.reference.sircar-1966) › c6.744 # Indian Epigraphical Glossary c6.744 Indian Epigraphical Glossary c6.744 - **Language:** English ### [c6.744](https://indike.org/pramana/ins.reference.sircar-1966.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). - [Previous: c6.743.3](https://indike.org/pramana/ins.reference.sircar-1966.c6.743.3) - [Next: c6.745](https://indike.org/pramana/ins.reference.sircar-1966.c6.745) - [Up: c6](https://indike.org/pramana/ins.reference.sircar-1966.c6) ## Linked texts (1) - [Kauṭilīya Arthaśāstra](https://indike.org/pramana/in.niti.artha.kautilya) — Kauṭilya, Sanskrit --- Source: [https://indike.org/pramana/ins.reference.sircar-1966.c6.744](https://indike.org/pramana/ins.reference.sircar-1966.c6.744) · Pramāṇa