The Shiva-Vishnu paradigm Across our vedic scriptures, Shiva refers to the unmanifest, detached witness of something and Vishnu refers to the unmanifest, detached witness that makes that something out of Shiva. It's like what we call as Energy, which we do not understand but know that it makes the Universe and Mass, which is holding the energy in a specific region of space that becomes the foundation of all Universe (be it Higgs or Strong). As the witness, it is Shiva, As the action initiator it is Vishnu. Hence every new beginning is associated with Vishnu and what exists just before it is Shiva. Since new things arise after destruction in karmic cycles, Shiva got referred to destruction. Our new year is in the month of Chaitra. Our new month beginning is the day of amavasya. Our new day beginning is dawn at 5:30 to 6am. All these are associated with Vishnu. Hence the month before the new year, the month of phalguna, the day before amayasya, the time before the dawn, ...