Whole of the Hindu community in India worship Goddess Lakshmi as the Goddess of wealth and prosperity. In her worship lies the gratitude of having been blessed with wealth or a well-to-do life or expectation of being blessed to have a life full of prosperity. In north India, the Goddess of Fortune is worshipped on the day of Deepavali. But in Orissa She is wor- shipped in a unique way filled with whole hearted devotion. Of course, Devi Lakshmi is regarded as one of the forms of Shakti or the Holy Mother (Yadevi Sarvabhutesu Lakshmi Rupenam Samsita) in Orissa as in the rest of India. So her ritualistic worship is conducted in the Hindu month of Aswina corresponding to the months of September and October. This is known as Gaja Lakshmi Puja which is celebrated just after the Durga Puja and before the Kalipuja or December. On this occasion colourful images of Goddess Lakshmi are worshipped at different places of Orissa in a ritualistic way. The Gaja Lakshmi Puja at Kendrapara and Dhenkanal are very famous and draws the attention of whole of Orissa for being celebrated in a manner full of pomp and grandeur. But the uniqueness of the worship of the Goddess is to be marked in the month of Margasira corresponding to the month of November and December. In this case, it is not observed for single day but on every ,Thursday called Gurubara of the month. As such, in Orissa Gurubara or  the Thursday is associated with the day of the Goddess of prosperity (Lakshmi). The most important and interesting thing is that the entire performance of conducting the worship goes on a more traditional way than the ritualistic manner. Because on this occasion of worshipping the Goddess no priest or any such godman is required. The whole affair is managed by the ladies of the households and the Divine Mother (Goddess Lakshmi) is invoked not by chanting any Mantra or Sloka but by simple devotion of the members of the each Oriya family as if children call their mother to feel her presence besides them.

Behind the worship of the Goddess during the month of Margasira, there is socio-economic significance. Traditionally speaking, Orissa is a land of cultivators or agriculturalists. Farming being the chief occupation of the Oriyas since the remote past, the farm products are always considered to be their valuable wealth. Hence the harvesting month Margasira is regarded to be very much auspicious and Thursday as the auspicious day for the worship of the Goddess of wealth. Farmers feel greatly satisfied with the harvest at their homes. After a lot of hardship in the field, they fill up their granaries with the blessings of the goddess Lakshmi. So, the whole month of Margasira is spent in worshipping the goddess. All the rituals connected with the Thursday worship of Lakshmi or Manabasa Gurubara by housewives.

On the previous day of the Manabasa, i.e. on Wednesday the house is plastered with cow dung as a measure of purification. In the early morning of the Thursday, floors of the houses are decorated with floral designed by rice-paste. This is called Jhoti or Chita. With the same rice-paste, foot marks of Lakshmi are drawn from the doorstep to the place of worship as a mark of welcoming the goddess. After taking bath in the early morning, the housewives worship the goddess not through an image but through a paddy-measure called Mana . This Mana filled with rice paddy and adorned with the garland made of the rice canes or  Kenda serves as the object of worship. For this, the occasion is named as the Manabasa Gurubara. The Goddess is offered different varieties of rice cakes and rice pudding called Kshiri. In the evening the Lakshmi Purana is read and recited in every family. The Purana  narrates the story of a lower caste woman named Shreeya who because of her sincere devotional feeling towards the goddess could gain her favour. On the other hand Lord Jagannath, the husband of the Goddess and his elder brother Lord Balabhadra had to undergo severe suffering due to their disregard for her. The story signifies that in the matter of devotion social parameter of small or great does not count. Similarly, in the matter of achieving prosperity, wife or lady of a family has a great role and her contribution can not be undermined. Without her cooperation and assistance man can do nothing. Hence, wife or lady in a family is called ‘Gruha Lakshmi’. As such The Manabasa Gurubara is observed by every Oriya family irrespective of poor or rich, high caste or low caste; farmer or  businessman.

The Lakshmi Puja ceremony is a symbolic of honouring wealth. If wealth is not honoured and is disregarded by its misutilization, then it may bring a lot of sufferings.