राजवर्षं मासः पक्षो दिवसश्च व्युष्टम् वर्षाहेमन्तग्रीष्माणां तृतीयसप्तमा दिवसोनाः पक्षाः शेषाः पूर्णाः पृथगधिमासकः इति कालः ॥ कZ_०२.६.१२ ॥
rājavarṣaṃ māsaḥ pakṣo divasaś ca vyuṣṭam varṣāhemantagrīṣmāṇāṃ tṛtīya-saptamā divasonāḥ pakṣāḥ śeṣāḥ pūrṇāḥ pṛthag-adhimāsakaḥ iti kālaḥ
時間(王室の会計のため)は、王の年・月・半月・日・経過日として算定される。雨季・冬季・夏季においては、ある半月は第3日または第7日分だけ欠けて短くなり、残りの半月は満ちている。閏月は別に数える。これが時間の基準である。
To ensure uniform accounting periods across offices, enabling consistent reporting, reconciliation, and audit.
To prevent distortion of annual totals and to keep revenue/expenditure comparisons consistent across years.