There is NO GREATER PUNNIYAM than doing Gho Dhanam; Performing Gho Samrakshanam is Parama Punniyam, Parama Dharma. Performing Gho Matha Samrakshanam is the biggest Lakshmi Puja as well Our mother feeds us milk only for a year or two whereas Gho Matha feeds us for our entire lifetime. Not only milk, she also provides curd, ghee, buttermilk, dried cow dung cakes that are used for Homams/Yajnas. We also get Basma (Vibuthi) from dried cow dung cakes. Gho Matha is very soft and tender by nature. Gho Matha takes the form of Bhoo Matha and Sri Matha as well.