[ryuurui]

Either this seal's seal script is incorrect or this is not 耕. Left hand side radical耒 has a different seal script form, especially the bottom part of it. It seems to be based on the seal script form 木, with 4 branches, not two. On the other hand I would need a larger seal carving dictionary, as seal carving forms are sometimes "off". For now, I cannot think of any other kanji than what Siokan gave us: 耕. It is possible that someopne has "created" his own "seal script" version based on the standar script of 耒.

Bottom one is a mystery. Close up picture of the left hand side radical could help. The sig. cursive form looks like the 忄radical. But then again the seal script form of 心 has no dot in it. >.<.