माघः फाल्गुनश्च शिशिरः ॥ कZ_०२.२०.५८ ॥
māghaḥ phālgunaś ca śiśiraḥ
माघ आणि फाल्गुन—हा शिशिर (उशिरचा हिवाळा) होय.
As a fixed window for completing audits, provisioning, and preparations before spring agricultural and fiscal activities accelerate.