Odisha worships Goddess Lakshmi on Gurubar (Thursday) during the lunar month of Margasira.
This occasion is correlated with cultivation and harvesting, which are the main profession of the people of the countryside. By this month, farmers, who had toiled hard in the fields for the past few months, fill their reeks and barns with freshly harvested paddy. They consider it as the grace and blessing of Goddess Lakshmi and worship Mana filled with freshly harvested paddy as her icon. Mana is a pot made of bamboo canes used in the olden days for measuring paddy.

It is believed that the Goddess visits every house during Manabasa Gurubar and therefore, the female members perform this puja with devotion.