The theory of matsyanyaya (Matsya = fish, nyaya = justice) proposes that in periods of chaos, is only a metaphor for living beings. … “If there is no rule of law,” says the Manu Samhita, “the strong would devour the weak like fishes[ Matsya]”
This advice to those Treasury officials [ Bhandara Potun] and keepers of the treasury books to be aware and not to follow the matsya nyaya (the law of the jungle) when preparing the accounts and adding up the expenditure and Income.
Bat- Upaya– may be another “Having earned ones bread” or bat or Rice; the Bat may also be from Sanskrit bhriti or wages.
The side A is in verse, the completely preserved third Stanza according to Paranavitane “consists of four lines each containing twenty four Mantras with a caesura after the ninth and possibly seventeenth”. May be of interest.
The following items of value are mentioned perhaps the treasury officials had access to and responsible for accounting for them.Ornaments with Gems,Pearls, Sapphires, Emeralds, Topaz, Gomeda, Lapis Lauli, Diamonds and Coral, high value Robes,perfumes, betal and camphor. And Anything in the shape of Gold, Silver, Money, Iron, Land, Slaves, or Cattle.
These may have been the chief source of income to the Kings treasury.King Nissankamalle issued the Silver and the Copper Massa. Recently a Gold coin of Nissankamalle was shown at the Sri Lanka Numismatist Society. If I remember correct a 1/8 Copper massa was on display at Colombo Museum??. In 1990’s Mr Sirsena published a coin of Nissankamalle’s Queen Kalyanavati. Recently another coins was discovered by Mr Ruvan Fonseka.
In the inscriptions the King is known as Kalinga Nirindu and on the coin as Kalinga Kejha.
Dr Paranavitane writing is produced directly from EZ III, below for readers to make their own conclusions and avoid any mis – interpretations..