Why there is an Adhika Masam?
The Hindu calendar is a lunar calendar and is based on the cycles of the Moon. A lunar month is around 29.5 days long. The lunar year consists of 354 solar days and solar year consists of 365 days. So, as years pass by each lunar month starts earlier to the corresponding solar month. There is a difference of 11 days between the lunar and solar year. In every two or three solar years the difference between the two calendars becomes a full month or around 29 days. To compensate and get the two calendars similar an extra month is added.
Vasishta Siddhanta, a treatise of Sage Vasishta, says that the Adhika Masa occurs after every 32 months, 16 days and 8 Ghadis. A Ghadi is 24 minutes.
The Adhika Masam is dedicated to Lord Vishnu and Sri Krishna.
There is a popular belief that the extra month is the ideal month for performing various auspicious activities that are meant for cleansing sins.
Some Hindu communities observe various types of Vratas and Danas (donations) during the period.
Annual Shradhas of people who had died in Vaishakha Masam has to be performed in the Nija Vaishakha Masam and not during the Adhika Masam.
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