"The full Moon night in the Phalgunis is the beginning of the year; the latter Phalgunis are the beginning, the former the end. Just as the two ends of a circle unite, so these two ends of the year are connected. In that he sacrifices with the Vaishwadeva sacrifice on the full Moon night in the Phalgunis, verily at the beginning he delights the year. Again the four monthly sacrifices are sacrifices of healing; therefore are they performed in the joinings of the seasons, for in the joinings of the seasons, pain is born (KB V.1)."
January 1, 1970
https://en.wikiquote.org/wiki/Kaushitaki_Upanishad