माघः फाल्गुनश्च शिशिरः ॥ कZ_०२.२०.५८ ॥
māghaḥ phālgunaś ca śiśiraḥ
ماگھ اور پھالگُن—یہ شِشِر (آخرِ سرما) ہے۔
As a fixed window for completing audits, provisioning, and preparations before spring agricultural and fiscal activities accelerate.