the first discovered manuscript of Bangla Literature. This song is reads:- Where is it and where is it not that entity; Who is here to be pleased with this duality? The truth is really far to find The feelings like senses can never bind. That is non-perceived by colored forms and signs The Vedas and Agamas trace only in blind. The moon reflected in the water Perceives as true even mirage for sure. What is for me to think as astray The life I lead in transcendental gay? Date of Luipa The most significant information available from the legends of the Sakya school is that Luipa worked at the court of the Maharaja of Varendra, Dharmapala. If this king is same as Pala Emperor Dharmapala, then this identification places Luipa as a younger contemporary of Dharmapala (770 – 810 CE). If Luipa was initiated in his youth, his date of initiation must be at the end of the eighth century or the beginning of the ninth century. In the Abhisamaya-Vibhanga of the Tengyur, Atiśa is mentioned as a co-author of the text along with him but it seems that actually Atisha had either completed his text or wrote a Vibhanga (commentary) on his Abhisamaya. So, it is more probable that he belonged to the 10th century. From Luipa's date, his guru Śabara's time can be fixed, along with the dates of his disciples Darikapa and Dengipa, and also Dombi Heruka, whom Luipa taught. Since Kilapa was probably one of his descendants, his date can also be fixed. Identification with Minapa/Matsyendranath Many modern scholars have identified Luipa with Matsyendranath, the adiguru and the founder of the Nath Sampradaya. There are several similarities between them. Both of their names Lui and Mina mean fish. Sri Lanka and eastern India and Assam and both of them were originators of yogini-tantra lineages (Luipa Samvara and Minapa Yogini-kaula). While Luipa was considered as adisiddha, Matsyendranath was known as adiguru. Adi-Siddha The Chaturashiti-Siddha-Pravritti begins with the legend of Luipa. This may be a reflection of the belief prevalent during the period of the narrator or the translator, that Luipa was the first siddha (adi-siddha) in terms of either time or status. The first Pada of the Charyapada was also attributed to Luipa and in its commentary in Sanskrit, Munidatta mentions him as the Adisiddhacharya. It is also an indicator of the contemporary belief. But some modern