Lanka Sundaram, Mughal Land Revenue System (1929)
“ Everything is a matter of distinction and imperial favour, while the son of a nobleman may enjoy a greater Mansab or none at all. Everything is ephemeral in such a society. Under the Mughals, the Sarkar is the territorial unit while the Mahal is a revenue division; or, to put it in another way, the Mahal is the fiscal unit while the Parganah is a fixed historical division. All the revenue documents of the Mughal times have, as their avowed objects, the extension of cultivation on the one hand, and the improving of the crops on the other ”
