माघः फाल्गुनश्च शिशिरः ॥ कZ_०२.२०.५८ ॥
māghaḥ phālgunaś ca śiśiraḥ
മാഘവും ഫാൽഗുനവും—ഇവ ശിശിരം (അവസാന ശീതകാലം) ആകുന്നു.
As a fixed window for completing audits, provisioning, and preparations before spring agricultural and fiscal activities accelerate.