After taking stock of wealth and setting up new books of accounts, it is now time to share this wealth with kith and kin.
The 2nd day after the Amavasya, is therefore celebrated as Bhai Dhuj in the West and North of India.
Bhai Dhuj is a festival celebrated during this Kaumudi Mahotsava month, Deepavali period, when the brother goes to the sister’s house to greet her family and give her gifts. Post-harvest, there is abundance and prosperity all around. This is the time of sharing. Given this, it is but natural that the brother visits his married sister bringing goodies for her from her parent’s house. For the married sister the brother’s house is after all her house of birth, it is an occasion for reunion.