The second day is called Vagh Baras or Vasu Baras.
Vagh Baras occurs on Aso vad 12, the 12th dark day of Aso. This is also known as Govatsa dwadashi and Guru Dwadashi. On this day the cow and calf are worshiped. Vagh here refers to repaying one’s financial debts. Therefore people clear their account ledgers (khata) today and do not enter into new transactions using new ledgers until after Labh Panchm.
