In the emerging fiscal administrative apparatus of the Later Vedic kingdoms, what were the precise structural portfolios assigned to the 'Bhagadugha' and the 'Sangrahitri'?

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As sedentary agriculture replaced migratory pastoral setups, the Later Vedic state required regularized extraction metrics. The Bhagadugha was appointed to collect the designated portion (bhaga) of crops from the village communities, which was then systematically transferred to the custody of the Sangrahitri (treasurer) inside the capital.

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