27. Let the days in excess of the months be placed before the month of fasting. # 16The Badi' calendar is based on the solar year of 365 days, 5 hours, and 50 odd minutes. The year consists of 19 months of 19 days each (i.e. 361 days), with the addition of four extra days (five in a leap year). The Bab did not specifically define the place for the intercalary days in the new calendar. The Kitab-i-Aqdas resolves this question by assigning the "excess" days a fixed position in the calendar immediately preceding the month of Ala', the period of fasting. For further details see the section on the Baha'i calendar in The Baha'i World, volume XVIII.
28. We have ordained that these ... shall be the manifestations of the letter Ha # 16Known as the Ayyam-i-Ha (the Days of Ha), the Intercalary Days have the distinction of being associated with "the letter Ha". The abjad numerical value of this Arabic letter is five, which corresponds to the potential number of intercalary days.
The letter "Ha" has been given several spiritual meanings in the Holy Writings, among which is as a symbol of the Essence of God.
1. The arrangement is that, beginning with the Iranian New Year (Nawruz, which usually falls on 21st March), there will be eighteen months of nineteen days each. Then will come the five intercalary days. After them will begin the nineteenth month, the month of fasting. Immediately after it will come the next Nawruz, the feast of the New Year, according to ancient Iranian custom. The Arabic Nayruz is from the Persian Nawruz (cf. E. W. Lane, Lexicon, p. 2783).
2.The Arabic letter al-ha', which means "him "or " his ", also has the numerical
value of five. It may here refer to Him (God) or to "hospitality". The five days are to be a time of rest and kindness to others before the fast begins.