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Upakarma is the day of commencement of the Veda study semester. It is held on the full moon day of the month of Shravana. The significance of this day is that Lord Vishnu took the form of a horse and restored the Veda that was stolen from Lord Brahma by the asuras. As Lord Vishnu took the form of a horse, this incarnation is called Hayagriva or “horse-head”. So the day of Upakarma is also celebrated as Hayagriva’sappearance day.
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