The third day of Tihar is called Gai Tihar in the morning, when cows are worshipped. Devotees commonly feed cows treats and honor them with tika, garlands, and other offerings.
Tihar is Nepal’s five-day festival of lights and flowers, with each day connected to animals, deities, or family relationships. The cow is respected in Hindu traditions as a generous and sustaining animal, associated with milk, ghee, cheese, agricultural life, and household prosperity.
The third day has a second important observance: Lakshmi Puja takes place that evening. Homes are cleaned and decorated with marigold garlands, rangoli designs, diyas, candles, and electric lights to welcome Lakshmi, the goddess of wealth and prosperity.
A frequent mix-up is placing Lakshmi Puja and Gai Tihar in separate festival days. They are two parts of the same third day: Gai Tihar is the morning cow observance, while Lakshmi Puja is the evening worship. Kukur Tihar, honoring dogs, belongs to the second day.