Manabasa Gurubar Lakshmi vrata is observed during gurubar or Thursdays in the month of Margasira. Goddess Lakshmi is worshipped on Thursdays during Margashirsh Month (November – December) in Odisha, Andhra Pradesh, Karnataka and Maharashtra. This Lakshmi Puja is performed to get Sukh, Shanti and Aishwarya – comfort, peace and prosperity.
Margasira month, also called as Margashirsha maas, is considered as the favorite month for Lord Vishnu and in Odisha it is an auspicious month to worship Lord Jagannath and his consort, Goddess Lakshmi. In 2012, the Margashirsh Lakshmi Puja dates are November 29, December 6, December 13, December 20 and December 27.
Lakshmi Puja is worshipped with shodashopachar puja (16 steps of puja) and offered special naivedyam. On Margasira gurubar day, women clean their houses and keep them neat. They wake up early in the morning and perform ritual bath and start Lakshmi Puja. The procedure of Margashira Guruvara puja is same as Diwali Lakshmi Puja and Kojagari Lakshmi Puja.