This is a traditional plough, a tool used for ploughing the field by the farmers. And this tool is still used in the hilly regions of the country where tractors is unavailable and tractors are also not feasible in mountain areas with sloppy and very small fields. Typically two oxen draw the plough from the front and one farmer(person) push towards the ground from the back with the help of handle seen in the picture.
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I love these traditional tools.