Sabdatattwabodha Abhidhana (Oriya Etymological Dictionary), compiled by Pandit Gopinath Nand Sarma (1869-1924), was published in March 1916. With 1115 pages and 35000 words, it was the most comprehensive Oriya dictionary of the time. It was still more important a work because of its etymological approach - a first not only in Oriya but also an early example among all Indian languages.

    Pandit Gopinath, a person with little formal education but with profound self acquired linguistic knowledge and insight, started the compilation in 1897 and completed the same after seven years of hard work done singlehandedly. He hoped for an easy and early publication of his valuable work as the foremost literary body of the Orissa State was then contemplating a similar publication. However, the manuscript languished for years before the compiler withdrew it and published it himself with much hardship in 1916.

    Even then this seminal work was not spared and was criticised, rather unjustly, by many eminent literatures of the period. But the value of the dictionary was soon realised in a wider circle and it received the credit due to it - as the first modern dictionary of the Oriya language. Its style of presentation, including the quotations from classic writings to illustrate specific usage of various words, provided a model for the later works including the monumental Bhashakosha.

    Gopinath based his lexicon on his long and deep study of the structure of Oriya language which was to be published posthumously as Odia Bhashatattwa (Uriya Philology). Although basically a Sanskrit scholar, he has never failed to maintain the fundamental principles of Oriya language. He was the first to point out that although Sanskrit is the mother of Oriya, it is not justifiable to apply the principles of Sanskrit forcibly Oriya. He was also conscious about the variations in the contemporary language as used by the entire population and strived hard to preserve the livelyness of the spoken language as far as possible.

    He undertook a scientific study of Oriya language at a time when it was unheard of anywhere in India. Still he was daring enough to trace the glorious foundations of Oriya language in his monograph on philology. This was probably the first such work in any Indian language.