We thus see that the asterisms, twenty‐seven in number, were counted from the Mrigashîrsha when the vernal equinox was in its beginning, and that the practice of thus counting was adhered to till the vernal equinox retrograded to the beginning of Krittikâ, when it became the first of the asterisms. For then the winter solstice had changed, receding from Phâlguna (February‐March) to Mâgha (January‐February), one complete lunar month. And, in like manner, the place of Krittikâ was occupied by Ashvinî, that is, the latter became the first of the asterisms, heading all others, when its beginning coincided with the vernal equinoctial point, or, in other words, when the winter solstice was in Pansha (December‐February). Now from the beginning of Krittikâ to that of Ashvinî there are two asterisms, or 26‐2/3°, and the time the equinox takes to retrograde this distance at the rate of 1 in 72 years is 1920 years; and hence the date at which the vernal equinox coincided with the commencement of Ashvinî or with the end of Revatî is 1920 ‐ 1421 = 499 A.D. BENTLEY’S OPINION. 12. The next and equally‐important observation we have to record here is one discussed by Mr. Bentley in his researches into the Indian antiquities. “The first lunar asterism,” he says, “in the division of twenty‐eight was called Mûla, that is to say, the root or origin. In the division of twenty‐seven the first lunar asterism was called Jyeshtha, that is to say, the eldest or first, and consequently of the same import as the former” (_vide_ his _Historical View of the Hindu Astronomy_, p. 4). From this it becomes manifest that the vernal equinox was once in the beginning of Mûla, and Mûla was reckoned the first of the asterisms when they were twenty‐eight in number, including Adhijit. Now there are fourteen asterisms, or 180°, from the beginning of Mrigashîrsha to that of Mûla, and hence the date at which the vernal equinox coincided with the beginning of Mûla was at least 3341 + 180 × 72 = 16,301 B.C. The position of the four principal points on the ecliptic was then as given below: The winter solstice in the beginning of Uttara Phâlgunî in the month of Shrâvana. The vernal equinox in the beginning of Mûla in Kârttika. The summer solstice in the beginning of Pûrva Bhâdrapadâ in Mâgha. The autumnal equinox in the beginning of Mrigashîrsha in Vaishâkha. A PROOF FROM THE BHAGAVAD GÎTÂ. 13. The _Bhagavad Gîtâ_, as well as the _Bhâgavata_, makes mention of an observation which points to a still more remote antiquity than the one discovered by Mr. Bentley. The passages are given in order below: “I am the Mârgashîrsha [_viz._ the first among the months] and the spring [_viz._ the first among the seasons].”