आश्वयुजः कार्त्तिकश्च शरत् ॥ कZ_०२.२०.५६ ॥
āśvayujaḥ kārttikaś ca śarat
Āśvayuja月とKārttika月が秋(śarat)を成す。
It commonly aligns with post-monsoon movement and harvest-related transactions, enabling assessment, collection, and market regulation.