The affix ḍāc comes after the word samaya when kṛ 'to make' follows, when the sense is that of 'neglecting'.,
The word कृ is understood here also. The anuvritti of कृष ceases. The getting of leisure from the duties is called समय or 'time; the neglect or loss of such time is meant by the word यापना ॥ Thus समया करोति = कालक्षेपं करोति (अद्य मे पारवश्यं, श्वः परश्वो वास्य समय इत्येवं यो बहुषु दिवसेषु अतिवर्त्तते, स एवमुच्यते) 'who procrastinates'. Why do we say when the sense is that
eglecting\? Observe समयं करोति \he makes time\.,