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Tailas are preparations in which Taila is boiled with prescribed liquid media [Svarasa / Kaṣāya Etc.] and a fine paste Kalka of the drugs specified in the formulation composition. Unless specified otherwise Taila means Tila Taila
Method of preparation
1. The Taila preferably should be fresh.
2. There are usually three essential components in the manufacture of Taila Kalpanā.
- Drava [Any liquid medium as prescribed in the composition]
- Kalka [Fine paste of the specified drug]
- Sneha dravya [Taila]
- And, occasionally,
- Gandha dravya [Perfuming agents]
3. Unless otherwise specified in the verse, if Kalka is one part by weight, Taila should be four parts and the Drava dravya should be sixteen parts.
4. There are a few exceptions for the above general rule:
- Where Drava dravya is either Kvātha or Svarasa, the ratio of Kalka should be one-sixth and one-eighth respectively to that of Sneha. If the Drava dravya is either Kṣīra or Dadhi or Māṁsa rasa or Takra, the ratio of Kalka should be one-eighth to that of Taila. When flowers are advised for use as Kalka, it should be one-eighth to that of Taila.
- Where the number of Drava dravyas are four or less than four, the total quantity should be four times to that of Taila.
- Where the number of Drava dravyas is more than four, each drava should be equal to that of Taila.
- If, Kalka dravya is not prescribed in a formulation, the drugs specified for the Drava dravya Kvaatha or Svarasa should be used for the preparation of Kalka.
- Where no Drava dravya is prescribed in a formulation, four parts of water should be added to one part of Taila.
5. In general, the Taila should be subjected to Mūrchana process, followed by addition of increments of Kalka and Drava dravya in specified ratio. The contents are to be stirred continuously thoroughout the process in order to avoid charring.
6. The process of boiling is to be continued till the whole amount of moisture gets evaporated and characteristic features of Taila appears.
7. The whole process of Paka should be carried out on a mild to moderate flame.
8. Three stages of Paka are specified for therapeutic purposes.
- Mṛdu Pāka: In this stage, the Kalka looks waxy and when rolled between fingers, it rolls like lac without sticking. The Taila obtained at this stage is used for Nasya [Nasal instillation].
- Madhyama Pāka: In this stage, the Kalka becomes harder and rolls in to Varti. It burns without crackling sounds when exposed to fire and phena [Froth] will appear over the Taila. Taila obtained at this stage is used for Pana [Internal administration] and Vasti [Enema].
- Khara Pāka: Further heating of the Taila, leads to Khara paka. Kalka becomes brittle when rolled in between fingers. The Taila obtained at this stage is used only for Abhyanga [Eternal application].
9. The period of Pāka depends upon the nature of liquid media used in the process.
- Takra or Āranala 5 Nights
- Svarasa 3 Nights
- Kṣīra 2 Nights
10. Pātra pāka: It is the process by which the Taila is augmented or flavored by certain prescribed substances. The powdered drugs are suspended in a vessel containing warm, filtered Taila. 
- The medicated Taila will have the odour, colour and taste of the drugs used in the process. If a considerable amount of milk is used in the preparation, the Taila will
become thick and may solidify in cold seasons.
- Tailas are preserved in good quality of glass, steel or polythene containers. These medicated preparations retain the therapeutic efficacy for sixteen months.
- THE AYURVEDIC PHARMACOPOEIA OF INDIA, PART-II, VOLUME-1, page no 113.
- The Ayurvedic formulary of India Part-III page no 181.