करणाधिष्ठितमधिमासकं कुर्यात् ॥ कZ_०२.७.०८ ॥
karaṇādhiṣṭhitam adhimāsakaṃ kuryāt.
官庁/部署(karaṇa)の監督・統制の下で、閏月調整(adhimāsa)を実施すべきである。
To prevent ad hoc or politically convenient manipulation of time periods that could distort dues, wages, interest, and audit intervals.