dess ▁of ▁culture ▁and ▁art ). ▁G anes ha ▁and ▁La x mi ▁are ▁often ▁grouped ▁together ▁as ▁the ▁div in ities ▁immediately ▁responsible ▁for ▁material ▁w elf are . ▁G anes ha ▁and ▁La x mi ▁share ▁control ▁over ▁Bud d hi ▁( W is dom ). ▁Part icular ly ▁in ▁Mah ar as ht ra , ▁G anes ha ▁is ▁associated ▁with ▁or ▁La x mi ▁and ▁the ▁identification ▁of ▁those ▁god d esses ▁with ▁one ▁another , ▁see : ▁C ohen , ▁Lawrence , ▁" The ▁W ives ▁of ▁", ▁in : ▁. </ ref > ▁ ▁Other ▁reasons ▁are ▁various ly ▁offered ▁for ▁their ▁relationship : ▁their ▁functional ▁equ iv ance ▁and ▁their ▁joint ▁worship ▁on ▁Di w ali ▁and ▁in ▁general ▁by ▁the ▁" bus iness ▁community ." ▁Con vers ely , ▁in ▁Cal cut ta , ▁G anes ha ▁is ▁said ▁to ▁be ▁the ▁brother ▁of ▁La x mi . ▁ ▁K ola ▁Bou ▁ ▁In ▁Beng al , ▁G anes ha ▁on ▁D urg a ▁Pu ja ▁is ▁associated ▁with ▁a ▁plant ain ▁( ban ana ) ▁tree , ▁the ▁" K ola ▁Bou " ▁( also ▁sp elled ▁K ola - B ou ), ▁rit ually ▁transformed ▁into ▁a ▁god dess ▁during ▁the ▁festival . ▁ ▁On ▁the ▁first ▁day ▁of ▁D urg a ▁Pu ja ▁the ▁K ola ▁Bou ▁is ▁d rap ed ▁with ▁a ▁red - border ed ▁white ▁s ari ▁and ▁verm il ion ▁is ▁s me ared ▁on ▁its ▁leaves .