माघः फाल्गुनश्च शिशिरः ॥ कZ_०२.२०.५८ ॥
māghaḥ phālgunaś ca śiśiraḥ
ಮಾಘ ಮತ್ತು ಫಾಲ್ಗುನ—ಇವು ಶಿಶಿರ (ಕೊನೆಯ ಚಳಿ) ಋತು.
As a fixed window for completing audits, provisioning, and preparations before spring agricultural and fiscal activities accelerate.