सिद्धान्तशिरोमणि: गणिताध्याय (भास्कराचार्य - ग्रहगणित, मध्यमाधिकार व स्पष्टाधिकार सटीक)

30 supposing that the number of the elapsed years contain three luni-solar years after the year carrying the last inter- calary month, the error in construing them to be solar will be roughly minus one solar month. In other words the difference between three mean solar years and three luni- solar years will be roughly one solar month. Since one Adhikamāsa occurs roughly in 32½ solar months, so the number of Adhikamasas obtained by construing three luni- solar years as mean Solar years will be in default by roughly 1/32½ or 2/63. As we are counting only the integral number of Adhikamāsas obtained as a quotient rejecting the remainder, the above default of 2/63 should not normally effect the quotient. Most rarely, however, it might effect the quotient by one, for which provision is made by Bhas- kara in verse 3 under Adhimāsādinirṇaya section, Madhya- mādhikara namely स्पष्टोऽधिमासः पतितोपलब्धः etc. which means that if the quotient is in default by one, where it is definitely known that one more Adhikamāsa did occur, we are directed to add one and if we certainly know that the quotient contains one more Adhikamāsa, when the Adhikamāsa is shortly to occur and has not occrued we are directed to substract one from the quotient. This principle of सैकत्वनिरेकत्व is to be observed even in the context of Kshayāhas ie we are directed to add one or subtract one from the number of civil days by adjusting the Ahargaṇa to the week-day on which the Ahargaṇa is sought to be found. Thus construing the elapsed number of years to be solar, multiplying them by twelve we have the elapsed solar months. Adding to this the number of the elapsed luni-Solar months construing these to be solar, which fact also does not affect normally the number of Adhikamāsas to be obtained (for the same reason above) and multiplying by 30 and adding the elapsed tithis we have the elapsed num- ber of solar days (This number may not be exactly the