Vietnamese believe that the soul of a dead person, even if dead for many generations, still rests along with their descendants on earth. The dead and living persons still have spiritual communion; in everyday life, people must not forget that what they enjoy and how they feel is the same for their dead relatives.

Tet is the biggest and the most sacred festival. It is the most attractive to a majority of the Vietnamese.

Tet falls on a time when the old year is over and the New Year comes by lunar calendar. This is also the time when the cycle of the universe finishes: winter ends and spring, the season of birth of all living things, comes.