 Sankara explains that the word, "Ādeśah" here means the "brahmana" portion of the Vedas, since (in consonance with the etymological meaning of "ādeśa", command) the "brahmana" portion inculcates all that has to be enjoyed.Chanakya in his Arthashastra, refers to the then prevalent bill of exchange called "Ādesha" which was an order to a third person to pay up a sum of money on behalf of the sender of that order; in those days merchant guilds performed the functions of banks.There was considerable use of these instruments, including promissory notes, and merchants in large towns gave letters of credit to one another.