Gupta Period Land Grants and Revenue Collection
The Gupta period witnessed significant developments in land grants and revenue collection, marking a shift from the highly centralized Mauryan system towards a more decentralized structure characterized by the growing importance of land grants and the emergence of intermediaries.
Types of Land Grants
- Brahmadeya: Land granted to a group of Brahmins, often tax-free.
- Agrahara: Tax-free land or villages granted to Brahmins, sometimes for religious and educational purposes, but also for personal use.
- Devadana: Land donated to religious institutions, both Brahmanical and non-Brahmanical, such as temples and monasteries.
- Nivi Dharmas: Permanent land endowments.
- Nivi Dharma Aksayana: Permanent grants from which the recipient could draw income ....
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