 In an early Upanishad, Shudra is referred to as "Pūşan" or nourisher, suggesting that Shudras were the tillers of the soil.But soon afterwards, Shudras are not counted among the tax-payers and they are said to be given away along with the lands when it is gifted.The majority of the artisans were also reduced to the position of Shudras, but there is no contempt indicated for their work.