Gai Jatra, the festival of cows, (gai means holy cow and jatra means festival in Nepali: and Nepal Bhasa: ) is celebrated in Nepal, mainly in Kathmandu valley by the Newar and Tharu community.[2] The festival commemorates the death of people during the year. During the festival, cows are marched in the streets and generally celebrated in the Nepalese month of Bhadra (August–September). It falls on the 1st day of the dark fortnight of Gunla according to the lunar Nepal Era calendar. Peoples also distributes food to others. The festival of cows is one of the most popular festivals of Nepal.It is celebrated to remove the sadness of death of their familiy members.
The whole complex of Gai Jatra festival has its roots in the ancient ages when people feared and worshiped Yamaraj, the god of death. However, the ironic sessions synonymous with the Gai Jatra festival entered the tradition in the medieval period of Nepal during the reign of the Malla Kings. Hence, the present form of Gaijatra is a happy blending of antiquity and the medieval era.
According to the traditions since time immemorial, every family who has lost one relative during the past year must participate in a procession through the streets of Kathmandu leading a cow. If a cow is unavailable then a young boy dressed as a cow is considered a fair substitute.
In Hinduism, a cow is regarded as the most venerated among all the domestic animals. It is believed that the cow, revered as a holy animal by Hindus, will help the deceased relative's journey to heaven.