Kubera was a prosperous and wealthy king who ruled Lankapuri. He had a step brother named Ravana. Ravana was very powerful. One day, he attacked Lankapuri and expelled its King Kubera.
Kubera performed severe penance for years to please Shiva. He worshiped Lord Shiva in the temple of Sivapuram in Varanasi.
It was on the day of Akshaya Thrithi that Lord Shiva appeared before Kubera pleased with his penance. He gave Kuber a kingdom named Alkapuri near Shiva's abode - Mount Kailash and appointed him as celestial treasurer. Lord Shiva also made Goddess Lakshmi, Vishnu's consort as the Goddess of Wealth and prosperity.
The word Akshaya means eternal or unending. It is believed that precious metal (gold and silver) bought and worshipped on this day are reposited with celestial presence of Goddess Lakshmi and Lord Kuber. Hence, the wealth endowed on this brings everlasting prosperity.
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