वर्षादि दक्षिणायनम् ॥ कZ_०२.२०.६२ ॥
varṣa-ādi dakṣiṇāyanam
दक्षिणायन वर्षा (वर्षा ऋतु) से आरम्भ होता है।
Because rains constrain movement, affect agriculture and revenue timing, and require distinct administrative scheduling (storage, relief, road maintenance).