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ŚB 5.22.7

अथ च यावन्नभोमण्डलं सह द्यावापृथिव्योर्मण्डलाभ्यां कार्त्स्‍न्येन स ह भुञ्जीत तं कालं संवत्सरं परिवत्सरमिडावत्सरमनुवत्सरं वत्सरमिति भानोर्मान्द्यशैघ्र्यसमगतिभि: समामनन्ति ॥ ७ ॥
atha ca yāvan nabho-maṇḍalaṁ saha dyāv-āpṛthivyor maṇḍalābhyāṁ kārtsnyena sa ha bhuñjīta taṁ kālaṁ saṁvatsaraṁ parivatsaram iḍāvatsaram anuvatsaraṁ vatsaram iti bhānor māndya-śaighrya-sama-gatibhiḥ samāmananti.

Synonyms

athanow; caalso; yāvatas long as; nabhaḥ-maṇḍalamouter space, between the upper and lower world; sahaalong with; dyauof the upper world; āpṛthivyoḥof the lower world; maṇḍalābhyāmthe spheres; kārtsnyenaentirely; saḥhe; haindeed; bhuñjītamay pass through; tamthat; kālamtime; saṁvatsaramSaṁvatsara; parivatsaramParivatsara; iḍāvatsaramIḍāvatsara; anuvatsaramAnuvatsara; vatsaramVatsara; itithus; bhānoḥof the sun; māndyaslow; śaighryaspeedy; samaand equal; gatibhiḥby the speeds; samāmanantithe experienced scholars describe.

Translation

The sun-god has three speeds — slow, fast and moderate. The time he takes to travel entirely around the spheres of heaven, earth and space at these three speeds is referred to, by learned scholars, by the five names Saṁvatsara, Parivatsara, Iḍāvatsara, Anuvatsara and Vatsara.

Purport

According to solar astronomical calculations, each year extends six days beyond the calendar year, and according to lunar calculations, each year is six days shorter. Therefore, because of the movements of the sun and moon, there is a difference of twelve days between the solar and lunar years. As the Saṁvatsara, Parivatsara, Iḍāvatsara, Anuvatsara and Vatsara pass by, two extra months are added within each five years. This makes a sixth saṁvatsara, but because that saṁvatsara is extra, the solar system is calculated according to the above five names.