Nepa (also known as Nipa or Neepa) was a mountainous kingdom mentioned in the ancient Sanskrit epic Mahabharata.
Its modern equivalent is identified as the Kingdom of Nepal, a country located in the mountainous terrain of the Himalayas.
Nepas gave tribute to Yudhishthira during his Rajasuya sacrifice:- Numerous Chinas, Sakas, Uddras and many barbarous tribes were living in the woods, while many Vrishnis, Harahunas, and dusky tribes of the Himavat, and many Nipas were residing in regions on the sea-coast, waiting with tributes at the gate (of king Yudhishthira) (2:5).
When Dharma became extinct, Kali was born in the race of Asuras flourishing with prosperity and blazing with energy.
So was Udavarta born among the Haihayas, Janamejaya among the Nepas, Vahula among the Talajanghas, proud Vasu among the Krimis, Ajavindu among the Suviras, Rushardhik among the Surashtras, Arkaja among the Valihas, Dhautamulaka among the Chinas, Hayagriva among the Videhas, Varayu among the Mahaujasas, Vahu among the Sundaras, Pururavas among the Diptakshas, Sahaja among the Chedis and Matsyas and Vrishaddhaja among the Praviras, Dharana among the Chandra-batsyas, Bigahana among the Mukutas and Sama among the Nandivegas (5:74).