Makha Bucha is observed in Thailand as a public holiday, and most Thai Buddhists will go to a temple to pay their respects to the Buddha. The daytime has people visiting the temples and performing merit making and listening to sermons. On the evening of Makha Bucha wian tian of monks and lay people will circle the main hall of the temple clockwise three times. Each devotee will carry flowers, a candle and a lighted incense stick. The three circles symbolize the Three Jewels of Buddhism, namely the Buddha, the Dhamma (or teaching) and the Sangha (or monkhood).
Thai Buddhists perform tam boon at their temple, making merit by taking part in temple activities and by contributing money, clothing, food and other gifts to the temple and its monks.