Kartik Shukla Pratipada and Yama Panchak i.e. the fourth day of Tihar is being celebrated today by worshiping Govardhan, Bali, Bull, and Hali. A mountain of cow dung is made in the courtyard and worshiped as the Govardhan mountain. Theologian Prof. Dr. Ramachandra Gautam says that in the Dwapara Yuga, Lord Krishna raised Govardhan Parbat with his palm to save the people of Gokula from the torrential rain.
This festival is celebrated on the day of Kartik Shukla Pratipada. Prof. Srikrishna Adhikari, Chairman of Nepal Panchang Adjudicatory Development Committee, said there is a method to do it on the day of sunrise on the day of Govardhan Puja Pratipada.
Based on the belief that Lord Vishnu gave Bali Raja the right to rule Matryaloka for the five days of Yama Panchak, today, Bali Raja is also worshiped as a memorial. That is why it is customary for those who play Deusi Bhailo in Tihar to say that we did not come here, but the king sent the sacrifice.
Even bulls, which are plowed and serve for human welfare throughout the year, are worshiped and given sweet food today. There is also a tradition of worshiping the bull as the vehicle of Devadhideva Mahadev.
Similarly, the farmers who plow the fields and do other agricultural work all year round are also worshiped and served sweet food. That is why today is also called Hali Tihar.
Festival