The third Sangam was held at the present Madurai in Tamil Nadu. The third sangam had 449 poets and the important ones among them include Nakkirar, Iraiyanar, Kapilar, Paranar, Sattanar, Auvikyar etc.
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.