During the Annual Ganga Sagar festival, people throng from all over India to the Sagar islands, located at the confluence of The Ganga and the Bay of Bengal. It is believed in Hindu mythology that after death, the soul has to cross the river Baitarani, separating the world of living and the dead. And in doing this act, the Gow Mata i.e. the mother cow is the best one to assist. Hence Gow Daan is performed.