अर्धन्यूनश्चान्द्रमासः ॥ कZ_०२.२०.४९ ॥
ardhanyūnaś cāndramāsaḥ
চান্দ্র মাস অর্ধ দিন কম (অর্থাৎ ঊনত্রিশ ও অর্ধ দিন-রাত্রি)।
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.