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.
The Divyavadana is a Sanskrit anthology of Buddhist avadana tales. They have originated in Mulasarvastivadin vinaya texts. It is dated to 2nd century CE.
EXAMIANS