माघः फाल्गुनश्च शिशिरः ॥ कZ_०२.२०.५८ ॥
māghaḥ phālgunaś ca śiśiraḥ
ମାଘ ଓ ଫାଲ୍ଗୁନ—ଏହି ଦୁଇ ମାସ ଶିଶିର (ଅନ୍ତିମ ଶୀତ) ଋତୁ।
As a fixed window for completing audits, provisioning, and preparations before spring agricultural and fiscal activities accelerate.