आश्वयुजः कार्त्तिकश्च शरत् ॥ कZ_०२.२०.५६ ॥
āśvayujaḥ kārttikaś ca śarat
ആശ്വയുജവും കാർത്തികവും—ഇവ ശരത് (ശരദൃതു) ആകുന്നു.
It commonly aligns with post-monsoon movement and harvest-related transactions, enabling assessment, collection, and market regulation.