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[Nishith Sutra] Due to the irregularity of time, the knowledge of the movements of the planets, days of the week, constellations, and the correct determination of festivals and tithis has been lost. Therefore, in determining festivals and tithis, there is a contradiction. Knowing this, all the Gītartha Ācāryas have accepted that the "worldly calendar is also according to the Āgama" and have accepted the determination of festivals and tithis from it.
Therefore, the entire Jain community should accept the decision to celebrate the last day of the Paksha and Chaturmas, i.e., Amavasya, Purnima as Pakkhi, Chaumasi festival, and Rishi Panchami as the Samvatsari Mahotsav as per the worldly calendar. Doing so will not incur the prāyaścitta mentioned in the sūtras and will also follow the correct decision of many Gītartha Pūrva Ācāryas.
The prāyaścitta for keeping hair and eating on the day of Paryushana is as follows:
38. The monk who keeps hair as fine as cow hair on the day of Paryushana (Samvatsari) or approves of it.
39. The monk who eats even a little food on the day of Paryushana (Samvatsari) or approves of it. (He incurs the Guru Chaumasi prāyaścitta.)
Discussion - The duties of a monk regarding Paryushana:
1. If a suitable place for Varshavas is not found and Chaturmas is not established, then Chaturmas should be established on this day.
2. If the request to keep the bed and bedding taken for the seasonal period until the end of Chaturmas has not been made, then it should be done on this day.
3. Even if there are hairs as fine as cow hair on the head or beard, they should be removed. Because hairs as fine as cow hair can be grasped and removed.
4. On the day of Samvatsari, one should completely abstain from all four types of food, i.e., observe a Chavivihar fast.
If these duties are not performed, the monk is liable for prāyaścitta. Performing these duties is called purifying Paryushana.
In addition, one should contemplate the restraint and transgression of the whole year, observe the loss and gain, criticize, perform pratikramna and ask for forgiveness, and thus make the soul peaceful and healthy.