The third day of Tihar is Gai Tihar which celebrates cows. Cows are seen as a symbol of mother and nurture because they give nourishing milk.
People of Bhaktapur celebrate Gai Tihar by worshiping cows, anointing them with auspicious red and yellow colours, marigold flowers, and giving them favourite treats to eat.
The third day is also celebrated as Laxmi Pooja, when devotees worship Laxmi the goddess of wealth. It is also the main day of dipavali, when homes are lit up with lamps.