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.
Bhaga, Bhoga, Kara and Hiranya refers to the different types of revenues which were collected by the rulers during the early medieval period. They were the chief sources of revenue to the donees.
The Ninth Rock Edict criticizes the use of various popular ceremonies like during the marriage of son or daughter, birth of a child, etc. On the contrary it lays stress on Dhamma and tells the usefulness of moral conduct in one’s life.