Being the last day of the year. “Wan wai” (offering day stars with offerings to the gods in the morning, followed by offerings to ancestors and then offerings to homeless spirits. Offerings on New Year’s Day are called “Wai Wan Chew ld”. In the ceremony they pay homage to “Chai Sing Ear”, the god of luck. Offered items are dry jelly noodles, dry bamboo shoots, dry black fungi, dry seaweed, dry mushroom, 5 cups of Chinese tea, 5 bowls of red Ei snack, 5 different fruits, 3 joss stick and a pair of Chinese candles. All are placed on an offering table looking eastward.