Taken from Wikipedia:
Tanai Lieang Saka is the name of the third day of the new year celebration. Buddhist cleanse the Buddha statues and elders with perfumed water. Bathing the Buddha images is the symbol that water will be needed for all kinds of plants and lives. It is also thought to be a kind deed that will bring longevity, good luck, happiness and prosperity in life. By bathing their grandparents and parents, children can obtain from them best wishes and good advice for the future.
Tags: Tanai Lieang Saka