An emergency fund is a financial safety net for future mishaps and/or unexpected expenses. Financial planners recommend that emergency funds should typically have three to six months' worth of expenses in the form of highly liquid assets. Savers can use tax refunds and other windfalls to build up their fund.
This is the law that states that for every action there is a reaction. The force that you hit the table with returned and reacted upon you. Due to this reaction, the coffee in your cup spilled.
Tax return.
Hope it helps!