Previously Nirmalya included 7 things- mahaprasad, mailamaphula, shirikapada, suska Nirmalya,gauri sauribeta, Jagannath pati and saree sirapa. These seven things were sold by supakar, puspalaka, daita, tilakamatia, parikha, chitrakar and changadamekapa in the Anand Bazaar.
The mahaprasad in the form of rice was not been able to preserve for a long time, so the devotees prefer taking Nirmalya. It is believed that the everyday rice that is served before the deities when dried forms Nirmalya. However, there is a separate place in the kitchen for the preparation of Nirmalya. Also, there is a separate process for making the Nirmalya.
There is a "Nirmalya Mahal" in the Sri mandir which is kept for auction every year. The one who wins the auction gets the opportunity to cook, dry, and sell the Nirmalya for the entire year. It is believed that every month, around 5-6 quintals of rice is used for making Nirmalya.
There is a separate process for the preparation of Nirmalya. Even the pots used are different like kudua matha and baihandi. When it is boiled, the Mata kudua is used. After it is half done, the water is removed and the ingredients are moved to another vessel called baihandi. This is also offered before the deities just like the Naibedya. The Nirmalya is taken to the khala, a place in the south of the temple where it is spread to be dried. It is then put into the baihandi and brought to the stores where it is packed in cloth packets made up of new clothes of red and yellow color. The packets are then kept for sale.