Mahalakshmi is the consort of Mahavishnu and goddess of wealth according to the Hindu mythology. She is also the energy behind the creation. All goddesses are considered to be the form of energy and Mahalakshmi is no exception. The three gods Brahma, Vishnu and Shiva have a specific role in this creation. Brahma is the creator, Vishnu is the one who sustains and Shiva is the destruction force. What is created has to be destroyed. What is born has to die. The period between the birth and death is the life and this has to be lived well.
The one who sustains, in our modern parlance, need funds to carry on the show. Vishnu is the one who sustains the creation and for this he needs money and therefore has Mahalakshmi, the goddess of wealth as his wife. Every time Mahavishnu took an an incarnation on the earth, Mahalakshmi followed him as his wife. Thus we have Her coming as Sita, the wife of Rama and Rukmini the wife of Krishna. She has followed him like a faithful wife. There was a Guru who said “Hold on to Narayana and Lakshmi will follow.” When one prays to Narayana it is said that we are blessed by Narayana and Lakshmi.
During the Navarathri festival which is completely dedicated to women power, the second set of three days is dedicated to Mahalakshmi. Mahalakshmi represent the inner wealth which is good values and noble thoughts. So when she is invoked we also must believe that along with the outer wealth our inner personality also improves. Many business people start their new accounts on this day. So also Mahalakshmi is invoked the third after Diwali especially in North India. Hindu rituals have deep significance and they always push one to reach a higher state of self awareness.