It is also called Dhanatrayodashi or in colloquial language, Dhanteras. The Hindu commercial year is comprised of the period between one Dhanatrayodashi and another. Businessmen worship their treasuries and begin new account books on this day.

Worship of the deity Dhanvantari: According to Ayurveda (ancient Indian medical science), it is the birthday of the deity Dhanvantari, the deity bestowing immortality. Hence, it is also called Dhanvantari jayanti. On this day, Ayurvedic doctors (vaidyas) worship Him by making a sacred offering (prasad) of small pieces of neem leaves and sugar to visitors. Besides the fact that neem leaves are very good for health (chewing five to six of them everyday helps prevent malady), they also have the highest ability to absorb prajapati frequencies.

Offering of lamps: On this day, one performs Yamadipadan, that is, an offering of lamps to Lord Yama to prevent untimely death. Thirteen lamps made of wheat flour and lit with oil should be placed outside the house, facing southwards (direction of Lord Yama), in the evening. A lamp is never kept facing southwards except on this day. Then, reciting the following mantra one should offer obeisance: "I offer these thirteen lamps to the son (Lord Yama) of the Sun deity (Surya), so that He liberates me from the clutches of death and bestows His blessings."