The form in the last example is very late. It is the 9th century form, found for the first time in the Dighwā-Dubhauli grant of Mahendrapāla[1].
III. In the case of the lingual ṣa we find eastern variety forms in:
1. Nahuṣa (L. 1), 2. Ambarīṣa (L. 2), 3. viṣaya (L. 5), 4. Jyeṣra (L. 7), 5. Somaghoṣa and 6. viṣayānāṁ (L. 8) 7. ṣaṣṭha (L. 16) 8. vṛkṣa (L. 21), 9. ṣaṣṭiṁ and 10. Varṣa (L. 24), 11. śva-viṣṭhāyāṁ (L. 27) and western variety ones in:
1. kṣettra (L. 9), 2. kṣet rāṇi (L. 14), 3. ākṣeptā (L. 25); another indistinct form is to be found in hastāsṭaka. The late seventh or eleventh century form of kṣa is found in kṣettra in L. 17.
The third plate is in a very bad state of preservation and the facsmile published with Mr. Pargiter's article is very indistinct; the reverse or the second side of the plate only, is capable of being analysed for palaeographical purposes. In it, we find, that in all recognisable cases, the lingual ṣa is of the Eastern variety of the early Gupta alphabet. Both forms of ha have been used. Only one instance of the Western variety is legible:—maha in L. 3. In all other instances where the record is legible we find the use of the Eastern variety:—(1) mahattaraḥ (L. 8-9), (2) hastāṣṭaka (L. 10), (3) agrahāra (L. 22), (4) har-ta (L. 24), (5) saha (L. 25).
So also in the case of la we find that the Eastern variety form has been rarely used while the Western variety form is common:—
I. Eastern variety:—(i) Vatsapāla (L. 5), (ii) liṅgāni (L. 21).
- ↑ Ind. Ant., Vol. XV, p. 112.
