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 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.