A district (janapada) in the region identified with modern Orissa (CAG., p.733). The merchants Tapassu and Bhalluka were on the way from Ukkalá, when a certain deva, an erstwhile relative of theirs, advised them to visit the Buddha at Rájáyatanamúla, near Uruvelá, and to offer food to him, which they did (Vin.i.4). They were on the way to Majjhimadesa (J.i.80). According to the Theragáthá Commentary (i.48f) there were caravan drivers of a city called Pokkharavatí (probably a town in Ukkalá). Their destination was evidently Rájagaha, for we find them visiting the Buddha there after the first sermon and hearing him preach.
The men of Ukkalá, together with those of Vassa and Bhańńa, are represented as being deniers of cause and effect, deniers of reality (ahetuvádá, akiriyavádá, natthikavádá). (A.ii.31; S.iii.72; M.iii.78; Kvu.60; AA.ii.497; see also KS.iii.63, and GS.ii.34, n.3).
The Mahávastu (iii.303) places Ukkalá in the Uttarápatha and mentions Adhisthána as the place from which Tapussa and Bhalluka hailed.
The Mahábhárata (E.g., in Bhísmapárvan ix.365; Drona iv.122) mentions the Ukkalas several times in lists of tribes (va. Okkalá).