वर्षादि दक्षिणायनम् ॥ कZ_०२.२०.६२ ॥
varṣa-ādi dakṣiṇāyanam
ದಕ್ಷಿಣಾಯಣವು ವರ್ಷಾ (ಮಳೆ ಋತು)ದಿಂದ ಆರಂಭವಾಗುತ್ತದೆ.
Because rains constrain movement, affect agriculture and revenue timing, and require distinct administrative scheduling (storage, relief, road maintenance).