Adhvarakanda 23.20

Adhvarakāṇḍa 23.20

"tāścaturviśatiḥ sampadyante"
"caturviṃśatirve saṃvatsarasyārddhamāsāḥ | saṃvatsarasyaivaitad rūpaṃ kriyate
saṃvatsaramevaitat saṃskaroti"