Sutra 43
Devanagari script
द्व्ययनः संवत्सरः ॥ कZ_०२.२०.६३ ॥
Transliteration
dvy-ayanaḥ saṃvatsaraḥ
Translation
サンヴァツサラ（年）は二つのアヤナ（半年）から成る。
Word by Word
द्व्ययनःhaving two ayanas (two solstitial courses); bi-ayanic
द्व्ययनः:
TypeNoun (Adjective used substantively)
Rootअय (इ)
Formप्रथमा-एकवचनम्, पुंलिङ्गः; ‘द्वि’ (संख्या/उपसर्गवत्) + ‘अयन’ (अयन-शब्दः) → ‘द्व्ययन’ = द्वे अयने यस्य (द्वि-अयनः)
संवत्सरःa year
संवत्सरः:
TypeNoun
Rootवत्सर (सम्+√वत्सर/वत्स् इत्यस्य शब्दरूपम्; प्रचलित-नामधातु-निष्पन्नः)
Formप्रथमा-एकवचनम्, पुंलिङ्गः
Entities Mentioned
S
SaṃvatsaraU
UttarāyaṇaD
DakṣiṇāyaṇaFAQs
It provides a clean fiscal and operational framework for semiannual planning, reporting, and performance review.