[30].Surah Ar-Rum [The Romans]: Ayat 8

৮. তারা কি তাদের মনে ভেবে দেখে না যে, আল্লাহ নভোমন্ডল, ভূমন্ডল ও এতদুভয়ের মধ্যবর্তী সবকিছু সৃষ্টি করেছেন যথাযথরূপে ও নির্দিষ্ট সময়ের জন্য, কিন্তু অনেক মানুষ তাদের পালনকর্তার সাক্ষাতে অবিশ্বাসী।

Ayat 8. Do they not think deeply (in their ownselves) about themselves (how Allah created them from nothing, and similarly He will resurrect them)? Allah has created not the heavens and the earth, and all that is between them, except with truth and for an appointed term. And indeed many of mankind denies the Meeting with their Lord. 

Tafseer of Surah Al Rum (The Romans) Ayat 8. Do they not reflect in their own minds? Not but for just ends and for a term appointed, did Allah create the heavens and the earth, and all between them: yet are there truly many among men who deny the meeting with their Lord (at the Resurrection)!  Here the argument is about the ebb and flow of worldly power, and the next clause is appropriately added, "And for a term appointed". Let not anyone who is granted worldly power or advantage run away with the notion that it is permanent. It is definitely limited in the high Purpose of Allah, which is just and true. And an account will have to be given of it afterwards on the basis of strict personal responsibility. It is therefore all the more strange that there should be men who not only forget themselves but even deny that there is a return to Allah or an End or Hereafter, when a full reckoning will be due for this period of probation. They are asked to study past history, as in the next verse.

Hazrat Abu Bakr (May Allah be pleased with him) reported: The Messenger of Allah  [SAWW](PBUH) said, "Time has completed its cycle and has come to the state of the day when Allah created the heavens and the earth. The year consists of twelve months of which four are inviolable; three of them consecutive - Dhul-Qa`dah, Dhul-Hijjah and Muharram and Rajab, the month of Mudar (tribe), which comes between Jumada and Shaban. What month is this?'' We said, "Allah and His Messenger  [SAWW](PBUH) know better". The Prophet  [SAWW](PBUH) remained silent for some time until we thought that he would give it a name other than its real name. Then asked, "Is it not (the month of) Dhul-Hijjah?''. We replied in the affirmative. 

[Al-Bukhari Volume 7, Book 68, Hadith Number 458]

Lesson : as mentioned above in Surah Ar-Rum [The Romans] Ayat 08 “Allah has created not the heavens and the earth, and all that is between them” The cycle of years and months (that is to say a month consists of 30 or 29 days and a year has 12 months) was completed at the time of creation of heavens and earth.