Makar Sankranti has been considered very important in aun based Hinduism. Special mention of this day is also found in Vedas and Puranas. While Holi , Deepawli , Durgostav , shivratri and many other festival are based on special story , Makar sankranti is an astronomical event, which determines the condition and direction of the roots and counsciousness. The significance of makar sankranti is the same for hindi religious people like Peeple in trees , Aiavat in elephants and Himalayas in mountain.
The entry of capricorn from sagittarius by sun is considered as Uttarayan. The time of this Zodiac change is called Makar Sankranti. This is the only festival which is celebrated all over India., Even though it's name varies from province to province and the way of celebrating it are different, but it is a festival of great importance.
From this day our world is entered in new year and the sun enteres new motion. By the Way scientist says that on March 21, when earth complete one round of the sun, then this value should be celebrated only on new year. It is around this 21 march that new year of Vikram Samavat begins and Gudi Padwa is celebrate, but 15 January is a day when good days begin on the earth. This is because the sun start moving north instead of south. As long as sun travel from east to south , the effect of it's rays has been considered to be bad, but when it's start moving from east to north then his rays enhance health and peace.
On the day of makar sankranti, the holy river Gangas had descended on the earth. In the Maharshtra , Pitamah Bhishma voluntarily abonded the body when the sun was in Uttarayan, because the souls who left the body in Uttarayana either go to heaven for period of time or they are rid of the cycle of the rebirth. Om leaving body in Dakshinayan , the soul may face darkness for a long time. Everything is under the law of nature , so everything is bound by nature. The plant may blow in light and shrink in darkness. That is why of there is death then it should be in light so that we can clearly see what our speed and situation it.
- Uttarayana, that is an auspicious period of six months of uttaratan, when sun is god of uttarayan and earth remains light, the renuciation of the body in this light does not reincarnate the person , such people attain Brahm. On the contrary, the earth became dark when sun is south and in this darkness one has to be born again after renounce the body.
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