When the affixes kha (īna) and cha (īya) come in the chandas (Vedas) in the five-fold senses taught in pantho ṇa nityam [[5.1.76]], tamadhīṣṭo bhṛto bhūto bhāvī [[5.1.80]], after the word vatsara , when preceded by sam and pari,
Thus संवत्सरीणः and संवत्सरीयः, परिवत्सरीणः and परिवत्सरीयः ॥,