पञ्चसंवत्सरो युगम् । इति ॥ कZ_०२.२०.६४ ॥
pañca-saṃvatsaro yugam | iti
一个 yuga 为五年之期——如此(为定则)。
Multi-year budgeting, rotation of assessments, and periodic recalibration of calendars and obligations (e.g., revising land measures, rents, or quotas).