As per spiritual references, on this day "Lakshmi-panchayatan"
enters the Universe. Sri Vishnu, Sri Indra, Sri Kuber,
Sri Gajendra and Sri Lakshmi are elements of this
"panchayatan" (a group of five). The tasks
of these elements are:
Vishnu: Happiness (happiness and
Indra: Opulence (satisfaction due
Kubera: Wealth (one who gives away
Gajendra: Carries the wealth
Lakshmi: Divine Energy (Shakti) which
provides energy to all the above activities.