Ayanam — Six months constitute an Ayana. Distin- guished as the southern and northern corresponding to the course of the sun towards the north and south of the equator;1 suitable for śrāddha and dāna.2 According to divine calcu- lation Dakṣiṇāyana is the night and the Uttarāyaṇa, the day of the Devas;3 the months of Tapa, Tapasya, Madhu, Mā-dhava, Śukra and Śuci are Uttarāyaṇa and the months of Nabha, Nabhasya, Iṣa, Ūrja, Saha ānd Sahasya are Dakṣi-ṇāyana.4[Footnote] 1) Bhā. III. 11. 11; Br. II. 21. 126; 22. 10; 28. 17; Vā. 3. 14; 23. 106, etc. [Footnote] 2) M. 17. 2; 82. 25; 83. 7; 98. 2; 101. 38; 124. 92; 184. 72. [Footnote] 3) Vi. I. 3. 10; II. 8. 31, 36. [Footnote] 4) Vi. II. 8. 81.