A district (janapada) in the region identified mit modern Orissa (CAG., p.733). The merchants Tapassu und Bhalluka were on the way from Ukkalā, when a certain deva, an erstwhile relative of theirs, advised them to visit the Buddha at Rājāyatanamūla, near Uruvelā, und to offer food to him, which they did (Vin.i.4). They were on the way to Majjhimadesa (J.i.80). According to the Theragāthā Commentary (i.48f) there were caravan drivers of a city called Pokkharavatī (probably a town in Ukkalā). Their destination was evidently Rājagaha, for we find them visiting the Buddha there after the first sermon und hearing him preach.
The men of Ukkalā, together mit those of Vassa und Bhañña, are represented as being deniers of cause und effect, deniers of reality (ahetuvādā, akiriyavādā, natthikavādā). (A.ii.31; S.iii.72; M.iii.78; Kvu.60; AA.ii.497; see also KS.iii.63, und GS.ii.34, n.3).
The Mahāvastu (iii.303) places Ukkalā in the Uttarāpatha und mentions Adhisthāna as the place from which Tapussa und Bhalluka hailed.
The Mahābhārata (z.B., in Bhīsmapārvan ix.365; Drona iv.122) mentions the Ukkalas several times in lists of tribes (va. Okkalā).