In Tihar, the animals honored on Gai Tihar are cows.
Gai Tihar is observed on the morning of the third day of Nepal’s five-day Tihar festival. The cow holds a particularly respected place in Hindu traditions, where it is associated with generosity, nourishment, and purity. During the observance, people feed cows, apply tika, and decorate them with flower garlands.
The day also has an important evening observance: Lakshmi Puja. Homes are cleaned and illuminated with oil lamps, candles, and electric lights to welcome Lakshmi, the goddess of wealth and prosperity. Doorways and windows may be decorated with marigolds and rangoli designs.
A common mix-up is with Goru Puja, held on the fourth day of Tihar, when oxen are honored for their agricultural labor. Crows are associated with Kaag Tihar, the first day, while dogs are honored on Kukur Tihar, the second. Thus, “Gai” identifies cows, not oxen.