On each uposatha day, devout Upāsaka and Upāsikā practice the Eight Precepts, perhaps echoing the Buddha's teaching that laypeople should "imitate" arhats on Uposatha days. The first five of the eight precepts are similar to the five precepts, that is, to refrain from killing living beings, stealing, wrong speech and to abstain from intoxicating drink or drugs, but the third precept is abstinence of all sexual activity instead of refraining from sexual offenses. The eight precepts are similar to the ten precepts observed by novice monks, except that the seventh and eighth precepts for the novices are combined, the ninth novice precept becomes the eighth, and the tenth novice precept (non-acceptance of gold and silver, use of money) is excluded as being impracticable for a lay person. Thus, the final three precepts are to abstain from eating at the wrong time (after midday); to abstain from entertainment such as dancing, singing, music, watching shows, as well as to abstain from wearing garlands, perfumes, cosmetics, and personal adornments; and to abstain from luxurious seats and beds.