Land and Peasants
- Nitisara, authored by Kamandaka, emphasizes the importance of the royal treasury and mentions various sources of revenue.
- Land tax was the main revenue to the government.
Administrative Units below the District level
- The administrative units below the district level included clusters of settlements known variously as vithi, bhumi, pathaka and peta.
- There are references to officials known as ayuktakas and vithi – mahattaras.
- Mahattara has a range of meanings including village elder, village headman, and head of a family community.
- At the village level, villagers chose functionaries.
- Such as gramika and gramadhyaksha.
- The Damodarpur copper plate of reign of Budhagupta mentions an ashtabula-adhikarana (a board of eight members) headed by the mahattara.
- The Sanchi inscription of the time of Chandragupta II mentions the panchmandali, which may have been a corporate body.
Society
- The society that adhered to the four Varna system was patriarchal.
- It was a Patriarchal Society.
- Acts under ‘Manu’ were practiced.
- Polygamy was widely prevalent.
- Inscriptions refer to Kubernaga and Dhruvaswamini as the queens of Chandragupta
- Sati was practiced during the Gupta rule.
Slavery
- There are references to the existence of various categories of slaves during the Gupta age.
Position of Women
- The position of women had also become miserable during the Gupta Period.
- They were prohibited from studying religious texts like the Puranas.
- It was insisted that they should be protected and generously treated by men.
- The practice of “Swayamvara” was given up.
- Manusmriti suggested early marriage for girls.
Religion
- There was revival of Vedic religion and Vedic rites.
- Samudragupta and Kumaragupta I performed Ashvamedha Yagna (a horse sacrifice ritual).
- We notice the beginning of image worship and the emergence of two sects, namely Vaishnavism and Shaivism, during the Gupta period.
- Most of the Gupta Kings were Vaishanvaites.
- The great Jain Council was held at Valabhi during this period.
- The Jain Canon of the Swetambras was written.
Army
- Seals and inscriptions mention military designations such as baladhikrita and maha bala dhikrita (commander of infantry and cavalry).
- Commander of the Cavalry, Commander of the Elephant force called Mahashvapati, Mahapilupati respectively.
- A Vaishall seal mentions the ranabhandagar adhikarana, which is the office of the military storehouse.
- Another Vaishall seal mentions the adhikarana (office) of the danda pashika.
- The system of espionage included spies known as dutakas