an administrative unit called watak that formed from the collection of several villages or wanua. Rakai can be considered as regional landlord or the landed gentry, that rule a large collection of villages. The Rakais transmit the king's order to the Rama or village leaders that rules their own domain called karaman or watak. As the kingdom grew larger and complex, entering the 10th century during the reign of Balitung, series of state officials are added to add hierarchy levels. Most of the inscriptions dated from Mataram period are related to the establishment of sima lands. This signify the formation and expansion of Javanese agricultural villages in the region during this period. Either by opening a forest or converting a ladang (dry rice cultivation) to sawah (wet rice cultivation). A sima is an arable wet rice agricultural land with rice surpluses available for taxation, and officially recognised through royal edict. Most of these sima lands are ruled by regional rakai or (landed gentry) in their realm. By acquiring prestigious sima status from the king, a watak regional unit held a higher prestige compared to non-sima settlements, yet this also means acknowledging the kingdom's overlordship over their land and swore their allegiance to the king. The Rakais that rule the land are granted a royal permission to collect tax, yet some parts of these tax should be regularly paid to the king's court (central government in the capital). In some instance, some of these sima inscription stated that this sima land has become a tax-free land, in exchange that the rice harvest surpluses collected from this land are used to construct or maintain a religious building. This means the rakai that traditionally ruled this lands no longer has the right to collect the tax, or at least reducing their tax earnings. Other than their administrative and military-defense function, the king and the royal family is also known as the patron of arts and also religious piousness. The king, the royal family and the kingdom's officials had the authority to launch public projects, such as irrigation works or temple construction. The royal art and religious patronage can be seen in sponsoring temples constructions. The kingdom left behind several temples and monuments. The most notable ones are Borobudur, Prambanan, Sewu, and the Plaosan temple compound. Economy The common people of mostly made a living in agriculture, especially as rice farmers, however, some may