माघः फाल्गुनश्च शिशिरः ॥ कZ_०२.२०.५८ ॥
māghaḥ phālgunaś ca śiśiraḥ
Māgha dan Phālguna membentuk śiśira (akhir musim sejuk).
As a fixed window for completing audits, provisioning, and preparations before spring agricultural and fiscal activities accelerate.