माघः फाल्गुनश्च शिशिरः ॥ कZ_०२.२०.५८ ॥
māghaḥ phālgunaś ca śiśiraḥ
ਮਾਘ ਅਤੇ ਫਾਲਗੁਨ—ਇਹ ਸ਼ਿਸਿਰ (ਅੰਤਿਮ ਸਰਦੀ) ਹੈ।
As a fixed window for completing audits, provisioning, and preparations before spring agricultural and fiscal activities accelerate.