Step 1: Concept
In leveling, we must start from a point where the elevation is already known (a Benchmark).
Step 2: Meaning
We use this known point to establish the Height of the Instrument (HI).
Step 3: Analysis
The first reading taken after setting up the leveling instrument is always taken on this known point. This specific reading is called a back sight (BS).
Step 4: Conclusion
The reading on a known elevation point is the back sight.
Final Answer: (C)