Adopting Chinese traditions, ritual offerings to the Triple Gem and Heavenly Protectors are made by Chinese Buddhists, in accordance to the Sutra of Golden Light.Buddhism believes in the existence of 28 Heavens, each having its unique ruler, with his entourage and specific responsibilities. While such heavenly deities remain subject to the sufferings of impermanence and rebirth, they rejoice in Buddhist teaching and are oath bound to protect and support the material and spiritual needs of all Buddhist practitioners. One should therefore participate in this ceremony with heartfelt gratitude, and give rise to greater motivations to practice and uphold the Dharma in the year ahead.