अर्धन्यूनश्चान्द्रमासः ॥ कZ_०२.२०.४९ ॥
ardhanyūnaś cāndramāsaḥ
Ang buwang lunar (cāndra-māsa) ay kulang ng kalahating araw (ibig sabihin, dalawampu’t siyam at kalahating araw-gabi).
It gives a computable conversion rule between lunar dating (used in society) and fixed administrative cycles (wages, audits, deadlines).
Administrative rationalization: define uniform units and conversion rules so the state can plan, collect, pay, and adjudicate consistently across time and territory.