Makar Sankranti is one of the most auspicious occasions for the Hindus, and is celebrated in almost all parts of the country. According to the lunar calendar, when the sun moves from the Tropic of Cancer to the Tropic of Capricorn or from Dakshinayana to Uttarayana, in the month of Poush in mid-January, it commemorates the beginning of the harvest season and cessation of the northeast monsoon in South India. The movement of the earth from one zodiac sign into another is called Sankranti and as the Sun moves into the Capricorn zodiac known as Makar in Hindi, this occasion is named as Makar Sankranti in the Indian context. It is one of the few Hindu Indian festivals which are celebrated on a fixed date i.e. 14th January every year.
Makar Sankranti, apart from a harvest festival is also regarded as the beginning of an auspicious phase in Indian culture. It is said as the 'holy phase of transition'. It marks the end of an inauspicious phase which according to the Hindu calendar begins around mid-December. Scientifically, this day marks the beginning of warmer and longer days compared to the nights. In other words, Sankranti marks the termination of winter season and beginning of a new harvest or spring season.
To Hindus, the Sun stands for knowledge, spiritual light and wisdom. Makar Sankranti signifies that we should turn away from the darkness of delusion in which we live, and begin to enjoy a new life with bright light within us to shine brighter and brighter. We should gradually begin to grow in purity, wisdom, and knowledge, even as the Sun does from the Day of Makar Sankranti. The importance of this day has been signified in the ancient epics like Mahabharata also. So, apart from socio-geographical importance, this day also holds a historical and religious significance. As, it is the festival of Sun God and he is regarded as the symbol divinity and wisdom, the festival also holds an eternal meaning to it.