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.
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.