(M52) In Annam one of the most important festivals of the year is the festival of Têt, which falls on the first three days of the New Year. It is devoted to the worship of ancestors. Everybody, even the poorest, must provide a good meal for the souls of his dead at this time and must himself eat and drink heartily. Some families, in order to discharge this pious duty, run into debt for the whole year. In the houses everything is put in order, washed, and scoured for the reception of the dear and distinguished guests. A tall bamboo pole is set up in the front of every house and allowed to stand there for seven days. A small basket containing areca, betel, and leaves of gilt paper is fastened to the pole. The erection of the pole is a sacred rite which no family omits to perform, though why they do so few people can say. Some, however, allege that the posts are intended to guide the ancestral spirits to their old homes. The ceremony of the reception of the shades takes place at nightfall on the last day of the year. The house of the head of the family is then decked with flowers, and in the room which serves as a domestic chapel the altar of the ancestors is surrounded with flowers, among which the lotus, the emblem of immortality, is most conspicuous. On a table are set red candles, perfumes, incense, sandal-wood, and plates full of bananas, oranges, and other fruits. The relations crouch before the altar, and kneeling at the foot of it the head of the house invokes the name of the family which he represents. Then in solemn tones he recites an incantation, mentioning the names of his most illustrious ancestors and marking time with the strokes of a hammer upon a gong, while crackers are exploded outside the room. After that, he implores the ancestral shades to protect their descendants and invites them to a repast, which is spread for them on a table. Round this table he walks, serving the invisible guests with his own hands. He distributes to them smoking balls of rice in little china saucers, and pours tea or spirits into each little cup, while he murmurs words of invitation and compliment. When the ghosts have eaten and drunk their fill, the head of the family returns to the altar and salutes them for the last time. Finally, he takes leaves of yellow paper, covered with gold and silver spangles, and throws them into a brazier placed at the foot of the ancestral tablets. These papers represent imaginary bars of gold and silver which the living send to the dead. Cardboard models of houses, furniture, jewels, clothes, of everything in short that the ghosts can need in the other world, are despatched to them in like manner in the flames. Then the family sits down to table and feasts on the remains of the ghostly banquet.(124)