वर्षादि दक्षिणायनम् ॥ कZ_०२.२०.६२ ॥
varṣa-ādi dakṣiṇāyanam
ଦକ୍ଷିଣାୟଣ ବର୍ଷା (ବର୍ଷା ଋତୁ) ଠାରୁ ଆରମ୍ଭ ହୁଏ।
Because rains constrain movement, affect agriculture and revenue timing, and require distinct administrative scheduling (storage, relief, road maintenance).