Halivakara is a kind of tax in the Gupta era. Halivakara was a plow tax, paid by every cultivator owning a plow.Some of its taxes include Bali, Bhoga, etc.
Universal soul is one of the main Keystone of the philosophy and the thought of the Upanishad. Brahma satyam Jagat Mitya Jeevo Bramanah Parah talks about the impermenance of the body and its existence.
EXAMIANS