Usha is a deceased Argonian found on Solstheim in a hidden camp area near the headwaters of the stream that flows south, just west of Ashfallow Citadel.
On the table next to him is Letter to Usha, which gives some insight into his background. Also on the table are three skooma bottles, and scattered around his corpse are a number of empty ones.
A plate, which was likely used as a gold pan, can be found near the stream of water. Various pieces of Gold Ore are found right next to it on the table.