माघः फाल्गुनश्च शिशिरः ॥ कZ_०२.२०.५८ ॥
māghaḥ phālgunaś ca śiśiraḥ
Māgha et Phālguna constituent śiśira (fin de l’hiver).
As a fixed window for completing audits, provisioning, and preparations before spring agricultural and fiscal activities accelerate.