This festival is celebrated on the first day of the solar month of Karthika. This is the time when the paddy plants or the ears of corn are forming. This is compared to pregnancy and hence the name 'Garbhma'.
These pregnant rice plants stand for Lakshmi the Goddess of wealth and fertility and are worshipped with offerings in the paddy fields.
They suppose that through supernatural interference a huge quantity of corn will thus harvested. All the family members eat to their heart's content.