The significance of the Owl---
The Owl, or the Ulooka in Sanskrit, is Devi Lakshmi''s vahana. Though this bird appears to be the unlikeliest vehicle for the extremely lovely Goddess, there is a deep spiritual significance as to why she selected this creature as her mount.
The Ulooka is a bird that sleeps during the day and prowls through the night. This is because it can only see in the dark, and goes blind in the day. This partial blindness in the creature is actually indicative of a sadhaka''s (seeker) tendency of going toward the pursuit of secular instead of spiritual wealth.
The owl, in the Bhagavad Gita, is likened to an enlightened sthita prajna (the one who remains unwavering to any situation, whether it be happy or sad). Goddess Lakshmi is also said to be the mistress of spiritual wisdom.
By keeping the owl as her vehicle, she teaches us to open our eyes to the light of the wisdom residing within us. This Karunamayi (compassionate One) Mother, hence, symbolically keeps ignorance under her control.
In India, a white owl is considered companion and vhana (Vehicle of god/goddess) of Lakcm+, the goddess of wealth,
Some sculptures depict lakshmi with an owl as her vaahana (carrier). This oddity can be appreciated when the symbology is unravelled. In Sanskrit, Uluka stands for an owl. Uluka is also one of the names of lndra, the king of gods, personifying wealth, power and glory. Thus, Lakshmi, the goddess of fortune, could not have found a better person to ride on, than the king of gods. This comparison of Indra''s glory to a partially blind and uncouth bird warns the seekers of secular instead of spiritual wealth. When the owl is compared to the sthitha prajna, the enlightened person described in Bhagavadgita (Ch.2.69), the symbol means that Lakshmi is the mistress of spiritual wisdom. Another interpretation is "Shut not thy eyes to the light of wisdom from the Sun of knowledge". Out of consideration for mankind, the all compassionate mother has kept this personification of ignorance under her control.
In Orissa and Bengal, Lakshmi images include a white owl. In local belief, white owls have come to be associated with auspiciousness and good luck because of their association with the goddess.