During the structural transition from the Early Vedic pastoral phase to the Later Vedic settled territorial state, what major shift occurred in the nature of the tax known as 'Bali'?

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In the Rigvedic period, 'Bali' was a voluntary gift brought by tribe members to their Rajan out of affection or loyalty. As agriculture stabilized in the Later Vedic period, the state machinery grew, and Bali became a compulsory tax managed by specialized collectors called 'Bhagadugha', marking the birth of official fiscal administration.

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