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From: Webster's Revised Unabridged Dictionary (1913)

 Lev·el·ing, n.
 1. The act or operation of making level.
 2. Surveying The art or operation of using a leveling instrument for finding a horizontal line, for ascertaining the differences of level between different points of the earth's surface included in a survey, for establishing grades, etc., as in finding the descent of a river, or locating a line of railroad.
 Leveling instrument. See Surveyor's level, under Level, n.
 Leveling staff, a graduated rod or staff used in connection with a leveling instrument for measuring differences of level between points.