अर्धन्यूनश्चान्द्रमासः ॥ कZ_०२.२०.४९ ॥
ardhanyūnaś cāndramāsaḥ
চান্দ্ৰ মাহ অর্ধ দিন কম (অৰ্থাৎ ঊনত্রিশ আৰু আধা অহোৰাত্ৰি)।
It gives a computable conversion rule between lunar dating (used in society) and fixed administrative cycles (wages, audits, deadlines).
Administrative rationalization: define uniform units and conversion rules so the state can plan, collect, pay, and adjudicate consistently across time and territory.