Step 1: The Gupta empire was divided into provinces called Bhuktis (also Desha). A Bhukti was governed by an Uparika. Step 2: Each Bhukti was divided into districts called Vishayas, headed by a Vishayapati. Step 3: Below the district were villages, managed by the village headman (Gramika) and village council. Step 4: So the order of units is Bhukti (province) → Vishaya (district) → Gram (village). Answer: Bhukti.