पञ्चसंवत्सरो युगम् । इति ॥ कZ_०२.२०.६४ ॥
pañca-saṃvatsaro yugam | iti
Sebuah yuga ialah tempoh lima tahun—demikian (menurut ketetapan).
Multi-year budgeting, rotation of assessments, and periodic recalibration of calendars and obligations (e.g., revising land measures, rents, or quotas).