the same meaning. In the Amarakosa the term usara is used to explain barren
land, or uncultivable or unploughable land. Therefore, khila land may be
taken as a cultivable waste, which was cultivated previously, but is now lying
uncultivated for some reason or other.
    Another term, which is used along with khila in the inscriptions from
Bengal is aprahata. The Amarakosa defines the term khila along with
aparahata as land which has not been ploughed. Therefore these two terms
may be explained separately. Khila, when used alone in inscriptions may be
considered as land whose cultivation has been stopped for some time, and the
term aparahata may be considered as land never tilled (or not tilled for a
long period).
    Vastubhu or habitable land is also referred to in the Bengal inscriptions. It
may be said that vastu land was a dwelling site, and was quite different from
cultivated or waste land.
    In the Gunaighar grant of Vainyagupta, the term hajjika-khila-bhumer
occurs. DC Sircar has explained it as marshy land. So, the term haijika-khila-
bhumer may be taken to mean a marshy uncultivated land. In the same
inscription ‘low’ land has been described as talabhumi. We also find a
reference, panika, to marshy lands in, the Amarakosa.
Sources of Revenue
Treasury has been considered by our ancient lawgivers as one of the main
organs of the state. Being so, the treasury or kosa naturally presupposes the
existence of many sources of revenue. The Mitaksara, while commenting on
Yajnavalkya lists gold, mines and others, as sources of income to the king.
Kamandaka lays down that the quality of the land (fertility and soil
resources) is the root of prosperity of the kingdom, and with the progressive
prosperity of the kingdom flourishes the strength of the king himself. Hence
the king should take necessary steps to develop land resources. Resource rich
land includes land (bhusam-pad or janapada sampad) that is fertile (yielding
abundant crops), productive of different types of commodities, rich with
mines and mineral resources, and, due to the prevalence of irrigation system.
not dependent on rains (adevomatrika) for cultivation.