"Diwali" is a Sanskrit word - Deepa meaning light and Avali, meaning a row. It means a row of lights and indeed illumination forms its main attraction. It symbolises that age-old culture of India which teaches us to vanquish ignorance that subdues humanity and to drive away darkness that engulfs the light of knowledge. Diwali, the festival of lights even to-day in this modern world, projects the rich and glorious past and teaches us to uphold the true values of life.

Deewali is a festival of joy, splendor, brightness and happiness. It is the festival of lights and is celebrated with great enthusiasm by all Indians all over the world. The uniqueness of this festival is its harmony of five varied philosophies, with each day to a special thought or ideal. People celebrate each of its five days of festivities with true understanding, it will uplift and enrich the lives.

The first day of Diwali is called Dhanvantari Triodasi or Dhanwantari Triodasi also called Dhan Theras. It is in fact the thirteenth lunar day of Krishna Paksh, the dark forthnight of the month of Kartik. On this day, Lord Dhanwantari came out of the ocean with Ayurvedic for mankind. This day marks the beginning of deepawali celebrations.

Kali means Dark (evil) and Chaudas - Fourteenth. Thus, celebrated 14th day of Ashwin, Kali Chaudas is the day allotted to the worship of Maha-Kali or Shakti and is believed that on this day Kali killed the wicked Raktavija. Also referred to as Narak-Chaturdashi, Kali Chaudas is day to abolish laziness and evil which create hell in our life and shine light on life. The strength to protect others is referred as Kali, and if its used for God's work it is called Mahakali.

Diwali is a festival of Hindus, but especially of the Businessmen, On this day they do puja of Account books and start writing their new accounts. This is called as "Chopda Pujan" or "Sharda Pujan" or "Muharat Pujan" meaning puja of account books. Chopda pujan is a day for everyone not only to reconcile one's financial books but also the spiritual books. People should pray to God to forgive us for all the mistakes this past year and to give the wisdom and strength to not make them the next year.

The day after the Lakshmi Puja, most families in Gujarat celebrate the new year as Bestvarsha. This day is celebrated by dressing in new clothes, wearing jewelery and visiting family members and business colleagues to give them sweets, dry fruits and gifts. This day is more popular among the business communities as on this day the new business year begins. Besta varsa is also considered auspicious for shopping, inaugurations of new homes, business deals or for starting any new ventures and projects.

The word Padwa is etymologically quite close to the Sanskrit word for crop which is Pradurbhu. Padava might be a corrupted form of the original word for "crop" which was used to term the new year festival. The term 'padwa' or 'padavo' is also associated with Diwali, another New Year celebration that comes at the end of the harvesting season, thus substantiating the agricultural link to the festival.