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Makar Sankrati
Makar Sankranti is one of the most auspicious day for the Hindus, and is celebrated in almost all parts of the country in myriad cultural forms, with great devotion, fervor & gaiety. Lakhs of people take a dip in places like Ganga Sagar & Prayag and pray to Lord Sun.Makar Sankranti is perhaps the only Indian festival whose date always falls on the same day every year i.e. the 14th of January.

Makar means Capricorn and Sankranti is transition. There is a sankranti every month when the sun passes from one sign of the zodiac to the next. There are twelve signs of the zodiac, and thus there are twelve sankranti's as well. Each of these sankranti's has its own relative importance but the most important is, the Makar (Capricorn) Sankranti. Transition of the Sun from Sagittarius to Capricorn, during the winter solstice in the northern hemisphere is known as Makar Sankranti. From this day begins the six-month long Uttarayana, considered very auspicious for attaining higher worlds hereafter. While the traditional Indian Calendar is basically based on lunar positions, but sankranti is a solar event, so while dates of all festivals keep changing, the english calendar date of Makar Sankranti is always same, 14th January. Makar Sankranti is celebrated in the Hindu Calendar month of Magha. There is another significance of this day, after this day the days start becoming longer & warmer, and thus the chill of winter in on decline.

Religious  Significance
The Puranas say that on this day Sun visits the house of his son Shani, who is the swami of Makar Rashi. These father & son do not ordinarily get along nicely, but inspite of any difference between each other Lord Sun makes it a point to meet each other on this day. Father in fact himself comes to his son’s house, for a month. This day symbolized the importance of special relationship of father & son. It is the son who has the responsibility to carry forward his fathers dream and the continuity of the family.   Surya
From Uttarayana starts the ‘day’ of Devatas, while dakshinayana is said to be the ‘night’ of devatas, so most of the auspicious things are done during this time. Uttarayana is also called as Devayana, and the next half is called Pitrayana. It was on this day when Lord Vishnu ended the ever increasing terrorism of the Asuras by finishing them off and burying their heads under the Mandar Parvat. So this occasion also represents the end of negativities and beginning of an era of righteous living.

Another well-known reference of this day came when the great grandsire of Mahabharata fame, Bhishma, declared his intent to leave his mortal coil on this day. He had the boon of Ichha-Mrityu from his father, so he kept lying on the bed of arrows till this day and then left his mortal coil on Makar Sankranti day. It is believed that the person, who dies during the period of Uttarayana, becomes free from transmigration. So this day was seen as a sure-shot Good Luck day to start your journey or endeavors to the higher realms beyond. 

In Gujarat there is a custom of giving gifts to relatives. The elders in the family give gifts to the younger members of the family. The Gujarati Pundits on this auspicious day grant scholarships to students for higher studies in astrology and philosophy. This festival thus helps the maintenance of social relationships within the family, caste and community. Kite flying has been associated with this festival in a big way. It has become an internationally well-known event. Spiritually this festival signifies to fly God (kite) in the divine sky (chidakash) with our beam of knowledge (thread).

 
 
  swaminarayanbhagwan