माघः फाल्गुनश्च शिशिरः ॥ कZ_०२.२०.५८ ॥
māghaḥ phālgunaś ca śiśiraḥ
মাঘ আৰু ফাল্গুন—এই দুয়োটা শিশিৰ (শেষ শীত) ঋতু।
As a fixed window for completing audits, provisioning, and preparations before spring agricultural and fiscal activities accelerate.