According to the Hindu Calendar, this festival is celebrated only when the Sun comes on Capricorn in Push Month. On the festival day, the sun enters the sagittarius amount and enters the Capricorn. From the day of Makar Sankranti, the succession of the sun begins. Therefore, this festival is sometimes called Uttarayaniyani.
Makar Sankranti is primarily a 'festival of charity'. The first bath of the Magh Mela starts from Makar Sankranti and runs till the last bath of Shivaratri. On the day of Makar Sankranti, there is a tradition of donating after bath. This festival is also known as Khichdi in Uttar Pradesh state of India. It is very important to eat and patronize on this day.
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