The statement that forced labour (Vishti) in India during the Gupta period was considered a source of income for the State can be understood in the context of the administrative and economic frameworks of the time. Vishti was essentially a form of corvée labor, whereby subjects were obligated to provide labor services to the state, particularly for public works, without compensation. This practice allowed the Gupta rulers to mobilize resources efficiently for the construction of infrastructure, such as roads and irrigation systems, essentially functioning as a non-monetary tax that contributed to the state's revenues and overall economic stability, as reflected in contemporary sources such as inscriptions and historical accounts.