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Purshotham-Maas
The lunar calendar adds one extra month every third year. This extra month is known as Purushottam Maas. This is the thirteenth month of the lunar calendar.
Vasishtha Siddhanta mentions that Adhik Maas or the extra lunar month occurs after every 32 months, 16 days and 8 Ghadis (a Ghadi is a period of 24 minutes and 60 Ghadis equal 24 hours).
Religious significance of Purshotham-Maas
Regarding Adhik Maas (Mal Maas) Hemadri says that Mal Maas Vrat (Adhik Maaas Vrat) is capable of washing away all the sins of people (who observe the Vrat). During this month mukta, nakta, fasting etc are undertaken and garments etc. are distributed to charities.
It is written in the Devi Bhagavat that charitable and meritorious acts and fastings etc. carried out during this Mal Maas (Adhik Maas), inevitably produce results.
Vishnu Puja During this Month
Each of the 12 months was assigned to 12 different gods. But the 13th extra month was not assigned to any god. Adhik Maas (Mal Maas) felt sadness and approached Lord Vishnu and said that no god was assigned to him (Adhik Maas) and for that reason he was called Mal Maas or Malimmucha. Adhik Maas further spoke to Lord Vishnu: ‘ I am filled with anxiety and I have therefore come to seek your refuge and help.’
Lord Vishnu took pity on him. The Lord (Vishnu) agreed and assigned Adhik Maas to Himself and gave the name Purushottama Maas to this month.
Lord Vishnu also said that acquisition of merits during other months through good deeds, japa, austerities etc can be acquired by japa, austerities etc. carried out within this one month. Since then it is known as the Purushottama Maas and acquired greater significance than the other months.
The Puranas also sing high praises about Adhik Maas and indicate Puja, readings of scriptures etc. during Adhik Maas. Selfless actions, without the expectations of results, are to be performed during Adhik Maas.
In addition, Vrat is to begin from the first day and ends on the last day of Adhik Maas. Waking up during the hours of Brahma Muhurta (between 4 am and 6 am), after ablutions, place a murti of Radha-Krisha or Lakshmi-Narayana and perform Sodasho upachara puja. During the entire month of Mal Maas Vrat eat Sattvic food (vegetarian meals, milk, fruits, nuts, grains, vegetables). One meal at night is recommended.
It is written in the Bhavishya Purana that Sri Krishna Himself has said regarding Adhik Maas Vrat that by carrying out the Vrat with the sole aim of worshipping God, through fasting, cleanliness, charity, puja etc. merits are acquired which produce unfailing results and all sorts of calamities are overcome.