There are many who thought that this means a ceremony to invite all deities back to heaven including The Goddess Of Mercy Guan Yin and Master Guan Gung.
When sending deity back to heaven, it means means only the Deity of Stove and not all deities. The 24th of 12th lunar month is the day to send The Deity of Stove back to heaven.
On this day, The Deity of Stove will return to the Heaven to report each household performance for the current year.
Therefore, Chinese prepare lots of food for The Deity of Stove. They will include sacrifice, food and cake using sweet rice.
The purpose is to hope that The Deity of Stove saying something sweet for them at Heaven.
Sweet rice is kind of sticky; so it can seam the mouth.
The farewell meal must be served in the early morning, because returning to heaven is a long way trip. The Deity of Stove must leave in the morning, so he can arrive heaven on the same day
The 4th Day of Chinese New Year Festival - Welcome back the Deity of Stove.
On the 24th of 12th lunar month, The Deity of Stove went back the Heaven to report his duty. The Deity of Stove will return the household on the following 4th lunar day of Chinese New Year.
Since the Heaven is far away from the Earth, it will take almost a day for The Deity of Stove to travel down to Chinese household the family's kitchen.
He should arrive people house in the afternoon. Therefore, the Welcome Ceremony will be in the afternoon. Chinese prepare animal sacrifices, fruit, food, cake and wine to worship The Deity of Stove.
After the Welcome Ceremony, Chinese family will explore firecracker (if only firecrackers are allowed else use a recorded DVD) to welcome The Deity of Stove back into the house.
This is a very important ritual for those Chinese restaurants. They owners will pray for a better year this coming new year.