The intercalary days are specifically set aside for
hospitality, the giving of gifts, etc., Bahá'u'lláh Himself specified that they
be used this way, but gave no explanation for it.
(From a letter written by the
secretary of the beloved Guardian to the National Spiritual Assembly of
Australia and New Zealand on December 26, 1941, quoted in a letter written on
behalf of the Universal House of Justice to an individual believer dated
January 18, 1982; compilation: Lights of Guidance)