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However, before the coming of a new year can be celebrated, unfinished business and unhappy memories must be dealt with. And so, on the 29th day of the last month in the old year, there is a festival called Gutor, in which everyone whitewashes and cleans their houses. The last day of the old year is spent preparing for the new year. People go to monasteries to make offerings, and to participate in the ceremonies conducted during the day. Many rituals take place that are designed to chase away any evil spirits. One of these is a play in which the lamas perform masked dances to symbolize the triumph of good over evil. New Year's Eve is Lu Yugpa, an opportunity to banish evil spirits from the old year and clear the way for starting the new year right.
In modern times the preparations for Losar consist of collecting fresh roasted barley flour for phyemar (this symbolizes good wishes); lophud, a young wheat sprout that is the symbol of the birth of a new year; chang, a mild barley beer; sweet rice; tea; butter; fried biscuits; sweets; fruits and butter lamps.
A complete collection of these seasonal foods is always placed on the family's Buddhist altar as an offering. The entire neighborhood is cleaned and houses are freshly painted. New clothing is sewn and new curtains are put over the doors and windows. There is a saying in Tibet, "Losar is Lekar," meaning the new year is new work!
On the first day, at sunrise, the wife runs to collect the year's first bucket of water. She burns incense at the well or river, ties a white scarf around the tap or nearby tree and gives a food offering of the first portion of the special foods for the celebration to appease the nagas (subterranean serpents and spirits).
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 Hanging prayer flags at the lingkhor during Losar (Photo by Alison Wright)
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