Pongal is also celebrated as a thanksgiving festival for various Hindu deities. The festival of Pongal is held dear particularly by the farming community as it marks the end of harvesting season. The festivities begin with `Bhogi’ and the first day is considered to be a prelude to the celebrations that follow. `Bhogi’ is observed as a thanksgiving occasion to Lord `Indra’, the God of Heavens. The next day is the `Pongal’ day, which is celebrated to pay respects to `Surya’, the Sun God. It is the day of a new beginning and makes people go for joyful celebrations. As a mark of respect to the cattle, the farmer’s best friends, the third day of Pongal festival is celebrated as `Maattu Pongal’. `Kaanum Pongal’ marks the end of the four-day celebrations.