Another presage of the feudalisation of the state apparatus was the practice of
making land grants to officers for their administrative and military services.
In the Gupta period there is no direct epigraphic evidence of such grants,
though such a possibility cannot be entirely ruled out. But during the post-
Gupta period a definite change had taken place in the mode of payment of
officers employed by the state. At least during Harsha’s reign high officers
were not paid in cash for their services to the state as one-forth of the royal
revenues was earmarked for the endowment of great public servants. At one
place Hiuen Tsang explicitly states that the governors, ministers, magistrates
and officials had each a portion of land assigned to them for their personal
support. These high officers, according to Harsha’s inscriptions, would
include daussadha-sadhanika, pramatara, rajasthaniya, uparika and
vishayapati. Thus under Harsha revenues were granted not only to priests and
scholars but also to the officers of the state. The existence of this practice is
supported by the paucity of coins belonging to this period.
    Some inscriptions of the post-Gupta period show that lands were granted
to secular parties for different secular services. The two copper plate grants of
Ashrafpur from east Bengal, roughly assignable to the seventh-eighth
centuries, mention quite a few secular assignees. They indicate that plots of
land donated to the head of a Buddhist monastery were actually taken from
several persons who were enjoying them till then. Though all such persons
(from whom lands had been taken away) are named, the position and identity
of only a few can be established. In one instance land had been given to the
queen for probably maintenance, in another to a woman for some service
rendered to the king, and still in another to a Samanta for services rendered to
the overlord. Apparently these and other persons held the plots of land in
question as some kind of service grant which were retrieved either at the
lapse of the term or on some other grounds, otherwise these could not have
been so easily transferred. All this suggests that during the post-Gupta period
in east Bengal some services were remunerated by means of land which was
granted for a limited period.
    The problem of payment to officers in grants of revenues can be further
examined in the light of the designations of the administrative officers of the
post-Gupta period. Bana’s Harshacharita states that in course of the military
march of Harsha, villagers made false complaints against bhogapatis.