This holy book scientifically explains why religious festivals are celebrated in a particular way, for instance why on the festival of Gudhipadva one should have an ablution with oil (abhyangasnan), hoist a gudhi, listen to the religious almanac (panchang), eat an offering (prasad) of neem, plough the soil, donate to the needy, etc. It also provides information on the mode of celebrating various religious festivals, the importance and benefits of vowed observances (vrats) and their types. Further it elaborates on the regulations to be observed in a vowed observance, the scientific background of vowed observances undertaken in the four months (chaturmas) of the Hindu lunar calendar, importance of drawing rangoli (designs drawn with powder from soft white stone), etc.