ज्येष्ठामूलीय आषाढश्च ग्रीष्मः ॥ कZ_०२.२०.६० ॥
jyeṣṭhāmūlīya āṣāḍhaś ca grīṣmaḥ
ग्रीष्मः ज्येष्ठामूलीय-आषाढाभ्यां (मासाभ्यां) भवति।
To standardize state timing for taxation cycles, labor scheduling, military campaigning windows, and accounting periods.
It anchors predictable seasonal operations (e.g., procurement, travel, construction) to a fixed calendar definition.