माघः फाल्गुनश्च शिशिरः ॥ कZ_०२.२०.५८ ॥
māghaḥ phālgunaś ca śiśiraḥ
Ang Māgha at Phālguna ay bumubuo sa śiśira (huling bahagi ng taglamig).
As a fixed window for completing audits, provisioning, and preparations before spring agricultural and fiscal activities accelerate.