[Land Assessment.] The district of Kaira and the province of Káthiáváda to which the Valabhi grants chiefly refer appear to have had separate systems of land assessment Kaira by yield Káthiáváda by area. Under the Káthiáváda system the measurement was by pádávarta literally the space between one foot and the other that is the modern kadam or pace. The pace used in measuring land seems to have differed from the ordinary pace as most of the Káthiáváda grants mention the bhúpádávarta or land pace. The Kaira system of assessment was by yield the unit being the pitaka or basketful, the grants describing fields as capable of growing so many baskets of rice or barley (or as requiring so many baskets of seed). As the grants always specify the Kaira basket a similar system with a different sized basket seems to have been in use in other parts of the country. Another detail which the plates preserve is that each field had its name called after a guardian or from some tree or plant. Among field names are Kotilaka, Atimana-kedára, Khanda-kedára, Gargara-kshetra, Bhíma-kshetra, Khagali-kedára, Sami-kedára. [Religion.] The state religion of the Valabhi kings was Saivism. Every Valabhi copperplate hitherto found bears on its seal the figure of a bull with under it the name of Bhatárka the founder of the dynasty who was a Saiva. Except Dhruvasena I. (A.D. 526) who is called Paramabhágavata or the great Vaishnava and his brother and successor Dharapatta who is styled Paramádityabhakta or the great devotee of the sun, and Guhasena, who in his grant of Sam. 248 calls himself Paramopásaka or the great devotee of Buddha, all the Valabhi kings are called Parama-máhesvara the great Saiva.