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.
Earliest evidence of Banking in India is found from the period of Vedic Civilization. During those days, loan deeds called rnapatra (ऋणपत्र) or rnalekhya (ऋणलेख्य) were prevalent. Interest rates as well as usury (सूदखोरी) was prevalent in Vedic India. The Vedic word Kusidin refers to an usurer (सूदखोर).This term is also found in Manusmriti.
The finest examples of the art during the Gupta period are Ajanta caves. Out of the 31 rock-cut cave monuments at Ajanta, five are Chaitya Grihas. The five chaitya grihas are cave numbers 9, 10, 19, 26, and 29.
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.