A district identified with modern Orissa. The merchants Tapussa and Bhalluka were on the way from Ukkalā, when they visited the Buddha shortly after his Awakening, near Uruvelā, and offered food to him, becoming the first lay disciples, taking refuge only in the Buddha and Dhamma (since the Sangha was not yet established). Vin.i.4

The men of Ukkalā, together with those of Vassa and Bhañña, are represented as being deniers of cause and effect, deniers of reality (ahetuvādā, akiriyavādā, natthikavādā). AN.ii.31 SN.iii.72 MN.iii.78