Answer

As per Jain tradition, there is no compulsory Jain scriptural rule that business books must be purchased specifically on Dhanteras or Pushya Nakshatra.

However, in Jain community practice, many business families consider Dhanteras and the days around Diwali auspicious for business-related activities, especially because the Jain New Year period is connected with:

• Chopda Pujan / worship of new account books
• Beginning accounts with auspicious intention
• Prayers for ethical business, prosperity, and right conduct

So, if your question is about taking or buying new business books/account books, then Dhanteras or the Diwali period is commonly followed in many Jain families.

Explanation

Pushya Nakshatra is generally considered auspicious in wider Indian tradition, especially for purchasing important items. Some Jain families may also follow it culturally.

But from a Jain Dharma point of view, the greater importance is not only the date, but the purity of intention:

• Business should be based on truthfulness
• Accounts should be honest
• No cheating, fraud, or exploitation
• Wealth should be earned through ethical means
• One should remember Bhagwan, Guru, and Dharma before starting

Spiritual Understanding

In Jainism, true auspiciousness comes from:

• Samyak Bhav — right intention
• Satya — truthfulness
• Ahimsa — non-violence
• Aparigraha — limiting greed and attachment
• Punya — earning through pure conduct

So even if you buy books on Pushya Nakshatra or Dhanteras, the main thing is to start with a clean heart and ethical business conduct.

Takeaway

If you follow Jain community custom, Dhanteras / Diwali period is very suitable for business books and Chopda Pujan. If your family follows Pushya Nakshatra, that is also acceptable as a cultural auspicious day.

But in Jain Dharma, the most important thing is: start the books with honesty, non-violence, devotion, and pure intention.