It is written, "For Hezekiah had prayed for them, saying: May the LORD, the good one, grant pardon" and so forth (II Chronicles 30:18). Why did he ask for mercy upon himself? Because one may add a leap month only in Adar, yet he intercalated Nisan during Nisan itself, and Hezekiah did not hold by "This month shall be for you" (Exodus 12:2), which means this is Nisan, and so on. Hezekiah erred in the teaching of Samuel, for Samuel said: One does not declare the year a leap year on the thirtieth day of Adar, since that day is fit to be established as Nisan; but Hezekiah originally reasoned that we do not say "since it is fit to be established as Nisan." From where do we know that one does not count days to make up years? As it is said, "to the months of the year" (Exodus 12:2): months you count toward years, but you do not count days toward years. And from where do we know that one does not count hours to make up months? As it is said, "a month of days" (Numbers 11:20): days you reckon for months, but you do not reckon hours for months.
Hezekiah Prays for Pardon After Intercalating Nisan in Nisan
Yalkut Shimoni on Torah 187:4
כְּתִיב (דהי"ב ל, יח) "כִּי הִתְפַּלֵּל יְחִזְקִיָּהוּ עֲלֵיהֶם (לוֹמַר) [לֵאמֹר] ה' הַטּוֹב יְכַפֵּר בְּעַד" וְגוֹ'. מִפְּנֵי מָה בִּקֵּשׁ רַחֲמִים עַל עַצְמוֹ. לְפִי שֶׁאֵין מְעַבְּרִין אֶלָּא אֲדָר, וְהוּא עִבֵּר נִיסָן בְּנִיסָן וְלֵית לֵיהּ לְחִזְקִיָּה הַחֹדֶשׁ הַזֶּה לָכֶם זֶה נִיסָן וְכוּ'. חִזְקִיָּה בְּדִשְׁמוּאֵל טָעָה, דְּאָמַר שְׁמוּאֵל, אֵין מְעַבְּרִין אֶת הַשָּׁנָה בְּיוֹם שְׁלֹשִׁים שֶׁל אֲדָר הוֹאִיל וְרָאוּי לְקָבְעוֹ נִיסָן וְהוּא מֵעִקָרָא סָבַר, הוֹאִיל וְרָאוּי לְקָבְעוֹ נִיסָן לֹא אַמְרִינָן. מִנַּיִן שֶׁאֵין מוֹנִין יָמִים לְשָׁנִים, שֶׁנֶּאֱמַר לְחָדְשֵׁי הַשָּׁנָה, חֳדָשִׁים אַתָּה מוֹנֶה לְשָׁנִים וְאֵין אַתָּה מוֹנֶה יָמִים לְשָׁנִים. וּמִנַּיִן שֶׁאֵין מוֹנִין שָׁעוֹת לָחֳדָשִׁים שֶׁנֶּאֱמַר "עַד חֹדֶשׁ יָמִים", יָמִים אַתָּה מְחַשֵּׁב לָחֳדָשִׁים וְאִי אַתָּה מְחַשֵּׁב שָׁעוֹת לָחֳדָשִׁים.