1月26日（農曆12月16日）是「尾牙」，是民間公司行號與商家的老闆們為了感謝員工一年來的辛勞而舉辦的慶祝活動。但不要忘記，這天也是祭拜福德正神（土地公）的日子，為了祭拜土地公，這裡分享兩道能帶來財運的必備食物，供有需要的民眾參考。

根據流傳，農曆正月初二是土地公的聖誕，也被稱為「頭牙」，而12月16日則是每年最後一次舉辦「尾牙」。原本，舉辦「牙」是為了迎接福氣，商家會在每個月的初二和十六舉辦，而12月16日則是一年中最後一次舉辦「尾牙」，並與春節的許多習俗相結合，變成了向神明表示感謝、向員工和生意夥伴酬謝一年來辛勞的日子。

這天，各家戶都會特別準備豐盛的祭品來祭祀土地公，特別是商人認為土地公是商家的守護神和財神，能保佑生意興隆，所以每年尾牙商家祭拜土地公的儀式都會比農家更隆重盛大。

在尾牙期間，人們通常會分享特別的慶祝食物，如刈包、潤餅，在祭拜土地公的同時，也感謝地基主，他們的庇佑讓我們的家庭和事業能夠順利發展。這兩道可以帶來財運的必備食物，餅皮包裹豐富的食材，且形狀有如錢包，因此都被視為象徵財富的象徵。

On January 26th (Lunar December 16th), “Year-End Banquet” is a celebration held by the bosses of private companies and businesses to thank their employees for their hard work throughout the year. However, it is also a day to pay tribute to the god of prosperity, Tudi Gong. In order to pay respects to Tudi Gong, here are two essential foods that are believed to bring wealth, for those who need them.

According to tradition, the second day of the Lunar New Year is the birthday of Tudi Gong, also known as “Head Banquet”. December 16th, on the other hand, is the last “Year-End Banquet” of the year. Originally, “banquets” were held to welcome good fortune, and businesses would hold them on the second and sixteenth of every month. December 16th is the last “Year-End Banquet” of the year, combining many customs of the Lunar New Year, becoming a day to express gratitude to the gods, thank employees and business partners for their hard work throughout the year.

On this day, families will prepare abundant offerings to pay tribute to Tudi Gong. In particular, merchants believe that Tudi Gong is the guardian and wealth god of their business, and can bless their business to prosper. Therefore, the annual Year-End Banquet of merchants to pay tribute to Tudi Gong is more grand and solemn than that of farmers.

During the Year-End Banquet, people usually share special celebratory foods, such as potstickers and spring rolls. While paying tribute to Tudi Gong, they also thank the ground gods, who bless their families and businesses to develop smoothly. These two essential foods, which can bring wealth, are made by wrapping rich ingredients with dough and are shaped like a wallet, so they are regarded as symbols of wealth.