Why are 108 lamps and lotus flowers offered during Sandhi Puja. Goddess Durga is worshipped through 108 names that reflect her many forms and lighting 108 lamps during Sandhi Puja, performed at juncture of eighth and ninth day of Durga Puja, can be understood as an expression of reverence. The lotus is revered in Hinduism and offering 108 lotus flowers to Goddess Durga expresses devotion and reverence for the Goddess.