Tian Guan is the god of good fortune and wealth, whom is commonly mistaken for another fortune god, Fu Xing, and vice-versa. The day of the Lantern Festival, the fifteenth day of the first month, is birthday of Tian Guan. All types of entertainment is enjoyed by this god, so on his birthday people entertain themselves as a way to say they wish for good fortune from Tian Guan.
Tian Guan is typically depicted standing and holding a scroll which says, “The Ruler of Heaven bestows good fortune”. Tian Guan is also known as the Ruler of Heaven and considered to be the deity of Heaven itself.
Legend states that Tian Guan holds a register of all the deeds, good and bad, which people have done.