Although there are months many and days many, the Hindoo regards some with peculiar reverence, believing they have in their very nature some efficacy and sacredness which others have not. The acts of benevolence, charity, and devotion performed in them will be of more value than the same things done at any other time; thus a gift to a Brahmun in the day of full moon would be more efficacious, bear more fruit, than at any other time. As I have determined to state the significance of some of the Brahminical institutions, I would ask the reader to fix his eyes on the prudence and somewhat innocent cunning of the learned priests. As Brahminism regards _faith_ as fruitless unless manifested in deeds, it joins some acts of charity to every form of worship or devotion. Now the poor people cannot possibly offer gifts or bring sacrifices to the temple often. For their convenience some especial months, days, or hours have been selected that they might do something, which is, after all, “better than nothing.” Three months out of the twelve are regarded comparatively sacred by the Hindoos; viz. Bois-ak, Kartic, and Magh,--April, October, and January. Bois-ak and Magh are the most sacred. The former commences the Hindoo new year, and everything assumes a new aspect. The merchants, the storekeepers settle the accounts of the past year, by paying their debts and receiving their payments. The stores and offices are fancifully decorated; the scales and weights are washed and worshipped; debtors and all customers are invited to spend the evening, &c. In the evening the store is beautifully illuminated. The head-clerk or the master himself sits on the cushion with a writing-desk and account-books before him, in which he enters the names of those who pay their debts in part or full. Some, as an expression of good-will, deposit money in advance; while others, on the contrary, cannot pay their real debts, and consequently miss the cakes, sweetmeats, fruits, and music with reluctance. However, on the whole, with the inability of some, and the liberality of other customers, the _book_ commences the year cheerfully. On the head of the first page of each book two round figures are marked with red and yellow powders. Every day the book begins by depositing a little money to some deity, and at the close of the year this little money is accurately collected and disposed for the worship.