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Dhantrayodashi which is also known as Dhanteras is the first day of five days long Diwali festivities. On the day of Dhantrayodashi, Goddess Lakshmi came out of the ocean during the churning of the Milky Sea. Hence, Goddess Lakshmi, along with Lord Kubera who is the God of wealth, is worshipped on the auspicious day of Trayodashi. However, Lakshmi Puja on Amavasya after two days of Dhantrayodashi is considered more significant. Devotees perform Kubera Lakshmi Puja and buy gold on this day.

from About.com Religion & Spirituality

Dhanteras - Festival of Wealth

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