The owl is the vehicle of Laxmi (Lakshmi), who is a manifestation of Shakti associated with Vishnu. The reason for this is that the owl is a nocturnal bird of prey: those who cannot see or understand Vishnu, yet would still devote themselves to the Dharma of Vishnu, are her vehicle. This is why, too, Laxmi will accept devotions of black-money (criminal money), criminal actions, wrong action, and other abhorrent and regrettable things. The darkness symbolizes ignorance, specifically ignorance of Vishnu, of right and wrong, of duty; it symbolizes unskillfulness; it symbolizes weakness. It is because of weakness, ignorance and lack of skill that abhorrent and regrettable things are done, it is because of this that people become criminals, negligent in their duties. An owl, flying through such a mass of unskillfulness and ignorance, symbolizes the intention required to break through the darkness of misdeeds and unskillfulness.
It is this intention to gain strength and skill in using that strength, to gain wisdom and improve that is the true right action. It is similar to how the surgeon who cuts their patient may cause a restoration of their patient's health - or accidentally kill or maim their patient. It is the Frequently, by intending right action, misaction is committed; just as frequently, lack of skill will have right intention result wrongly, or even a wrong intention result rightly. A person who breaks the law, a person who neglects their duty, or takes upon themselves the duties of another is at fault, but only so long as they do not seek to improve their wrong-action. Like a mother or teacher, Laxmi will accept devotions of wrong action, and encourage improvement.