At the conclusion of a bout, both men climb back onto the dohyo and stand on their side of the ring. The sumotori must lower their heads to each other before leaving the ring. The loser leaves first. The winner must express thanks to the three gods of creation: Amenominakanushi no kami, Takamimusubi no kami, and Kamimusubi no kami, by swiftly swinging his hand in the four cardinal points while crouching on his heels before the referee's paddle. This is called tegatana o kiru (cutting with the hand like a sword), and it must be performed by the winner of each match, whether or not some white envelopes have been presented from the referee's paddle. Each envelope contains money, and their number depends on how many banners were carried by yobidashi circling the ring at the start of the warm-up rituals. The 70cm X 120cm banners represent companies, groups of patrons, and other sponsors who offered 60,000 yen (in 1996) as special prize money called kensho-kin (encouragement money) for the bout. Some companies are mainly interested in the name value of the association with sumo. Others intend to sponsor one of the sekitori. A winner takes all on the paddle, although only 30,000 yen is actually in each envelope. The Sumo Association keeps 5,000 yen as expenses for printing a sponsor's name on the program for the day (with a limit of fifteen characters) and announcing it over the loudspeaker. The remaining 25,000 yen is set aside in a fund to help the rikishi pay his taxes at the end of the fiscal year. This system was instituted apparently because in the past many sekitori tended to spend their money as soon as they got it and would later find themselves unable to pay their taxes. The practice of giving kensho-kin to the winner of a match dates back to the Edo period, and was especially popular in Kyoto and Osaka. Later, particularly during World War II, items of food and clothing were even flung to the winners. After the war the kensho prizes were standardized to a specific amount of money. The most kensho-kin ever placed on a bout was twenty-six for Yokozuna Taiho versus Ozeki Tochinoumi in January 1964.