The harvest was an important occasion for rejoicing in all agrarian societies. Diwali which occurs at the end of a cropping season has along with the above custom, a few others that re-inforce the hypothesis of it having originated as a harvest. Every harvest normally spelt prosperity. Veneration of this prosperity must have been at the origin of the worship of the Goddess of wealth (Laxmi). For Farmers, a Festival marking the end of one Harvest and the beginning of another, was a festival heralding the beginning of a New Year.
The association of the New Year (termed) Paadva or Paadvo, with Diwali also substantiates the harvest festival theory. The end of one harvest and beginning of another meant the end of one cycle of activity and the beginning of another, as all activities in an agrarian economy must have been linked-up largely with agriculture. Hence it was quite natural to look upon a festival that was observed at the end of one harvest season and the beginning of a new one, as a festival heralding the beginning of a new year. Gudi Paadva which is also looked upon as a new year in some parts of India (Maharashtra, Karnataka, Andhra) also occurs at the end of another croppping season (the Rabi season) and coincides with a harvest. This festival comes around March. And finally both the occasions on which the new year is observed are called Paadva.
The word Paadva is etymologically quite close to the Sanskrit word for crop which is 'Pradurbhu'. Paadva might be a corrupted form of the original word for "crop" which was used to term the new year festival. The inference that can be drawn from the above clues is that Diwali as a festival owes its origin to the reaping of a harvest.A Harvest presented a logical occasion for rejoicing and merriment.
