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