Mudrā in different texts and contexts might mean not only coin (money), fingerring or earring, mark, and sign of recognition but also a method of calculation and a decoration of poetry. Such meanings as “seal” and “sign of recognition” can be found in Kauṭilya’s Arthaśāstra (13.4.41; 2nd–3rd cents. CE; Olivelle, 2013, 29, 31). Mudrā as the gesture sign will be discussed on the basis …