On the auspicious day of Dīpāvali, Lakshmi herself descends to earth, and during the sacred month of Kārtika, she resides among the cows in their enclosure. This is the very Lakshmi who bestows boons upon the devotee. Once, Śaṃkara and Bhavānī, in a spirit of playfulness, took up a game of dice; Lakshmi, worshipped by Bhavānī, remained present in the form of a cow. In that ancient time, Śaṃbhu was defeated by Gaurī in the game, stripped naked, and sent away, which left Śaṃkara sorrowful, while Gaurī remained ever established in happiness. It is said that the one whose victory comes first in this game enjoys happiness for a whole year. Thus, when midnight arrives and people are half-asleep, city women, accompanied by the joyful sounds of drums and kettledrums, expel Alakshmi from the house courtyard. After defeat, one becomes opposed when the sun rises the next day. On that morning, Govardhana should be worshipped, and dice should be played at night. On this day, cows are to be adorned, spared from carrying burdens or being milked, and Govardhana—the bearer and protector of Gokula—is honored. By the greatness wrought by Vishnu’s arms, one becomes the giver of millions of cows, for Lakshmi abides among the guardians of the world in the form of a cow. May the ghee brought for sacrifice purify my sins; may cows surround me before and behind, may they dwell in my heart, and may I reside among them. Such is the worship of Govardhana: with sincere feeling, one satisfies gods, virtuous people, and men; others with food and drink, and the learned with wise words. The residents of the inner chambers offer garments, betel, lamps, flowers, camphor, saffron, and a variety of foods and dishes. The village bull is honored with gifts, the king with wealth, and groups of foot soldiers with fine ornaments and bracelets. The king gratifies his ministers and people separately, and after satisfying them, he also honors wrestlers and dancers. Bulls and great oxen, adorned, engage in contests; kings, warriors, and foot soldiers are similarly decorated. Seated upon a bench, the king observes dancers, actors, and bards, arranges contests, and ensures the presence of cows, buffaloes, and other animals. He gathers calves with cows through questions and responses, and in the afternoon, in the eastern direction near the fire, he binds the guardian of the path to a fort post or tree, using a divine rope made of kuśa or kāśa grass, adorned with pendants. After inspecting elephants and horses, he leads them to the place of the path guardian, along with cows, bulls, buffaloes, and fierce buffalo-cows with bells. The chief of the twice-born performs the prescribed offerings, and the path guardian is bound. Then, the king offers obeisance with the mantra: “O path guardian, I bow to you, bestower of happiness to all beings; on your ground, cows and great bulls proceed, and kings, princes, and especially Brahmins, crossing over your ground, remain free from disease and happy.” All these rituals are performed at night during the festival of the lord of the Daityas. After making a mandala on the ground, the king draws Bali, the lord of the Daityas, with five-colored powders, adorned with ornaments and accompanied by a row of mountains. The figure of Bali is made from a gourd, with great thighs, surrounded by Madhu and other demons, a joyful face, a towering crown, and large earrings. Having fashioned the Daitya king with two arms, the king worships him in the center of a spacious hall within his house. Together with mothers, brothers, and satisfied relatives, the king worships with lotuses, water-lilies, flowers, kalhāra, and red lotuses; with fragrant flowers, food offerings, and milk-rice sweetened with jaggery; with wine, meat, liquor, and various delicacies. With this mantra, the king, accompanied by his minister and priest, performs the worship, securing happiness for a year: “O King Bali, I bow to you, lord, son of Virocana; future Indra, enemy of the gods, may this worship be accepted by you.” After the worship, the king keeps vigil through the night, engaging dancers, actors, and singers. At the end of the house, he offers service with white rice grains, installs King Bali, and worships with fruits and flowers. All rites for Bali are performed at the fire, as declared by seers who know reality, for these rites are imperishable. Whatever gift is given, small or great, becomes imperishable, auspicious, and pleasing to Viṣṇu. Those who neglect this worship at night lose their religious merit, which, lacking sacred recitation, accrues to Bali instead. When Viṣṇu was pleased with Bali, he granted another great festival to the asuras, bringing them benefit. From that time, the festival of Kaumudī began, always driving away misfortune and destroying obstacles. It removes worldly sorrows, brings wealth, nourishment, and happiness. The earth is known as 'Kuśa,' and from joy and delight, both wealth and happiness arise. As declared in the scriptures, this festival is called Kaumudī, for people experience mutual delight through it for various reasons. Because it brings joy, contentment, and happiness, it is called Kaumudī, and lotuses are offered to Bali during it. For the removal of sin by kings, this festival is observed, but only for one night and day in the month of Kārtika each year.