Akshaya Trithiya celebrates abundance. This abundance is personified by DhanyaLakshmi.
Food or what is refered to as “Anna” is one of them. The sacred texts say
The hymn to Annapurneshwari talks about Anna being pratyeksha maheshwari. The visible divine. For food is the primary need of every living creature in the plant and animal world. “Anna ghata prana” is the energy nourished by food.
Of the 5 kosha’s that layer the human atman, Annamaya Kosha is the first. This is That, that is nourished by the food taken in. The annamaya kosha defines the physical existence of man.
The belief is that from Aakash emerges Vayu from who emerges Agni from who emerges water from which emerges bhoomi who in turn creates Man.
Since it is the food that sustains us through life needs to be honoured. So much so the Taittreya Upanishad says “Anna brahmajnana dware” that is nourishing one’s body right is the pathway to nourishing the soul in turn can guide us to the ultimate truth.
The physical body is nourished by the pranah. Likewise the nourishment is housed in the Anna. And all life is dependent on this nourishment for survival. So “annam bau kurveeta tadvratam” that is nourishing another being becomes the supreme sharing and tithing says the Thaittreya Upanishad.
The relevance of food is prana to the body, it means security to a householder, the alms to a mendicant, in terms of dharma it becomes tithing and realizing understanding and experiencing the underlying connectivity of all this is one of pathway to the ultimate truth that the soul seeks.