This day celebrates the Celtic New Year. The dying God returns to the womb of the Goddess in preparation for rebirth at Yule. The souls of those who have died during the turning of the past year's wheel are bid farewell. It also marks the third and final harvest. Vegan Wiccans harvest nuts, the kernels of which are symbols of wisdom. As the veil between the physical and spiritual worlds is thinnest at this time, ancestors can join the celebrations. Religious accommodation for special worship may be required for this observance/holy day.