Hindu calender is based upon lunar movement which has 354 days where as Gregorian calender which is based upon movement of sun has 365 days(approx) . To accomodate this difference exactly after 32 months and 16 days (approx) an additional month is added in lunar calender which is called Adhika maas. The word 'adhik' means 'more' and 'maas' means 'month'. To put it another way,we know that the sun transit into next zodiac sign after 30 days (apprx). The lunar month in which no solar transit occur would be 'adhik maas'. It is considered very auspicious from the point of view of religious significance. This month is termed as "Purushottam Maas" or " Mal Maas". In hindu religion, every month has a ruling deity. The sages assigned the name "Mal Maas" to this extra month which means unclean month. Because of being an unclean month, naturally no festival would take place during this month.This was very disheartening for the 'Adhik Maas", so he reached Lord Vishnu.HE had pity on him and assigned Adhik Maas to Himself and it was named as Purushottam Maas. Lord Vishnu blessed him " Whosoever shall worship me during the month of Purushottam, will be specially blessed " Adhik Maas got very happy to hear this and never got sad after that.
It is believed that the Adhik Maas Vrat is capable of excusing all the sins of the followers.Since then fasting, recitation of mantra, readings of scriptures, Lakshmi-Narayan is worshipped with Sodashopachara puja and charity done in this month is considered as auspicious. Eating of other's food and taamsik food is forbidden. All the auspicious activities related to sanskaars as well as sale and purchase of new articles are suspended till the whole month is over. The first day of this month is more significantly important.
