Makara Sankranthi marks the transition of the Sun into Makara rashi (Capricorn) on its celestial path. This is the day when the Sun begins its ascendancy and entry into the Northern Hemisphere.
The period from Karka Sankranti to Makara Sankranti is called the dakshinayan. According to the lunar calendar, the sun moves from the Tropic of Cancer to the Tropic of Capricorn or from Dakshinayana to Uttarayana, in the month of Poush in January. Makar Sankranti is the Indian festival whose date always falls on the same day every year i.e. on 14th of January.
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.
Scientifically, this day marks the beginning of warmer and longer days compared to the nights. Sankranti marks the termination of the winter season and the commencement of the spring season.
Makar Sankranti is one of the most auspicious occasions for the Hindus, and is celebrated in almost all parts of the country in numerous cultural forms and in different names with great devotion, and pomp.
The Ganga sagar Mela - In West Bengal every year a very big Mela is held at Ganga Sagar where the river Ganga is believed to have dived into the posterior region and vivified the ashes of the sixty thousand ancestors of King Bhagirath. This mela is attended by a large number of pilgrims from all over the country.
In Tamil Nadu Makara Sankranti is known by the name of ‘Pongal’, which takes its name from the heaving of rice boiled in a pot of milk. Being a harvest festival, it is very much popular particularly amongst the farmers.
In the temple of Lord Jagannath in Puri this festival is observed as 'Uttarayana Yatra'.
The time from sunrise to sunset on Makar-Sankranti is considered to be very much auspicious. A Holy dip in any of the pious rivers during this period carries special significance. Hence a lot of people take a ritual bathe mainly in the river Ganga.
In western Odisha besides the devotional rites, people also practice another event, which is called ‘Makara Basaa’ for women and ‘Maahaarshad Basaa’ for man. This is a practice to make strong friendship. A special offering called 'makar chaula’ is prepared with uncooked newly harvested rice, banana, coconut and sesame and offered to the God. The two friends who want to enter into the deep relationship bond (by Makara Basaa) exchange the offering, have it and take a vow in the name of God that they will be friends forever. After entering into the relationship they treat the other more than a family member. Even both are restricted from uttering the others name as a token of respect.