Hindus consider Sun (Surya) the king of all planets (grahas). According to Hindu calendar, the sun is on the Tropic of Capricorn (Makar Kranti) on the 14^th of January. The current scientific findings, however, indicate that the sun is on the Tropic of Capricorn on the 22^nd of December, about three weeks earlier.   Thus on the Makar Sankrant day the sun is clearly north bound, bringing the warmer weather for India.

Winter lasts for India from middle of November (about the time of Divali) to middle of January, when paddy, the major rice crop of India, is ready for   harvest. This combined with the belief that the sun moves towards the north bringing the end of winter, makes the Sankranti of January a special auspicious one. Otherwise, Sankranti means last of the month in the Hindu calendar and hence it comes in every month. 

The festival starts with bathing in the ponds or rivers and offering water to the Sun God (Surya) and giving alms to the poor. Bhojya daan (charity of raw food) to the Brahmin is customary on this day. The Bhojya daan consists of a person’s full meal in raw form (rice, dal- pulse, ghee - melted butter, cooking oil, salt and papad) and a laddoo - a sweet preparation. The Bhojya is first dedicated to Lord Vishnu and Surya and then announcing the day, name of the person performing the daan and his family lineage, is offered to the Brahmin. Such deeds earn special and lasting merit and assure one a place in heaven, so goes the belief.  

In Bengal, special sweet preparations called peethey, are made with the fresh harvest of rice. Melas (fairs) on Makar Sankrant day are held in different places, usually near temples or water source. In many cities of the north India observe kite-flying competitions on this day near riverbanks, ponds and in big fields. It is the day of festivity and fun.