^126:1 "The ceremonies are performed according to the lunar months, but there are to be only twelve of the monthly ones in a year. Astrological calculations are done with solar months. Hence there is an intercalary month of 30 days every three years. The sankranta is a solar month, the passing of the sun through one constellation. The difference of solar and lunar months is about 11 days in the year; hence an additional irregular month occurs once in 27 months. In this long month; the malamasa, or irregular portion, is the first half, while the second half is regular. The ksaya-masa is a name for a month which occurs every 149th year, in which there is no sankranti,--thus there are only 12 months in that year, not 13, although it is a year of intercalary month. In this case the intercalary is added treated as such, but the regular mouth is dropped. It is November, December, January or February which is thus dropped, but the intercalary is always associated with one of the other eight. The month preceding month which is dropped has its two fortnights taken as belonging to the regular and the dropped month respectively. If a man dies in the second fortnight in this case the annual ceremony belongs to the month which was dropped. lf, on the other hand, a main has died and his month is dropped the preceding month is taken for the annual S'raddha. If a man dies in the adigmasa, then his annual S'raddha must be done in the dark half on the same day on which he died; if his death occurred during the first half of the day, and on the same day in the bright half if he died during the second half of the day.