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The Nishītha Sūtra and the Ṭhānāṅga Sūtra (A. 5 U. 2 Su. 2) both mention the reasons for observing the Cāturmās in two divisions. The first division is called 'Paḍhama Pauṣammi' and the second division is called 'Vāsavāsaṁ Pajjoṣaviyansi'.
Both divisions mention five different reasons for observing the Cāturmās. These two divisions are specific to the Cāturmās, as observing the Cāturmās is considered to be a possibility in the remaining eight months. Exceptions are only possible in the impossible.
Similar to these Sūtras in the Ṭhānāṅga Sūtra, Sūtras 34-35 also mention the two divisions of the Cāturmās and state that they are for atonement.
The use of the verb 'Pajjoṣavei' has been explained above for performing the Samvatsarī. Therefore, it is appropriate to understand these two divisions as follows: the first division is before the Samvatsarī and the second division is after the Samvatsarī (Paryuṣaṇa).
The statement about observing the Cāturmās for atonement and the reasons for observing it are more appropriate for the four months of the Cāturmās (Varṣavās). The words 'Paḍhama Pauṣammi' and 'Vāsavāsaṁ Pajjoṣaviyansi' in Sūtras 34-35 and the Ṭhānāṅga Sūtra, therefore, should be understood as 'in the first division of the Pauṣa (rainy season)' and 'after performing the Paryuṣaṇa (Samvatsarī) during the Varṣavās'.
This interpretation is also appropriate from the perspective of tradition. The Bhagavati Sūtra mentions that Lord Mahāvīra observed the Cāturmās and performed the four-month fast. Since then, for the past 2500 years, people have generally observed the four-month Varṣavās.
Therefore, the verb 'Pajjoṣaviyansi' that comes with 'Vāsavās' in the Nishītha and Ṭhānāṅga Sūtra refers to the Paryuṣaṇa. Only by accepting this interpretation is there consistency in the meaning.
The commentator and the Chūrṇikāra have stated that the first season is the Prāvṛṭ season. There is a provision for atonement for observing the Cāturmās in this season. They have also stated that the meaning of 'Dūijjai' is that the monk travels in two seasons (winter and summer), hence the verb 'Dūijjai'.
The three divisions of the Samvatsar are Hemant, Grīṣma, and Varṣakāla, and the six divisions are Prāvṛṭ, etc. Even if there is a change in the natural cycle or a month is added or removed, there is no change in the months mentioned in the calculation of these divisions.
Atonement for not observing the Paryuṣaṇa during the Paryuṣaṇa period
36. Je Bhikku Pajjoṣavaṇāe ṇ Pajjoṣavei ṇ Pajjoṣarvatam vā Saijjai. 37. Je Bhikku Apajjoṣavaṇāe Pajjoṣavei Pajjoṣarvatam vā Saijjai.
36. A monk who does not observe the Paryuṣaṇa (Samvatsarī) on the day of the Paryuṣaṇa or approves of someone who does not observe it.