ग्रीष्मे जनयतः पूर्वं पञ्चाब्दान्ते च पश्चिमम् ॥ कZ_०२.२०.६६च्द् ॥
grīṣme janayataḥ pūrvaṃ pañcābdānte ca paścimam
闰置在夏季产生:先(较早插入一次),并在五年周期末(较晚再插入一次)。
To ensure uniform adoption across the realm, preventing disputes over due dates, interest calculations, and tax/payment schedules.