Makar Sankranti is one of the most auspicious days for the Hindus and is celebrated in almost all parts of India in myriad cultural forms with great devotion. It is a harvest festival. Makar Sankranti festival marks the day when the Sun begins its northward journey and enters the sign of Maker (the Capricorn) from the Tropic of Cancer. In other 'words, the Sun moves from Dakshinayana (South) to 'Uttarayana (North). Millions of people take a dip in places like Ganga Sagar and Prayag and pray to the Sun God. It is celebrated with great pomp and show in southern parts of India as Pongal and in Punjab as Maghi.
In the western Indian state of Gujarat the celebrations are even bigger. People offer thousands of their colorful oblations to the Sun in the form of beautiful kites. The act stands as a metaphor for reaching to their beloved God, the one who represents the best. In the rural and coastal areas cock fights are held and are prominent events of the festival. Makar Sankranti is also to honour, worship and to pay respect to Saraswati (Goddess of Knowledge).
The importance of the day was noted even by the Aryans who celebrated the auspicious day as a festival. It was on this day when Lord Vishnu ended the ever increasing terror of the demons by finishing them off and burying their head under the Mandara Parvata. So, this occasion also represents the end of 'negativities' and beginning of an era of righteous living. It was on this day that Bhagirath did 'tarpan' with the Ganga water for his unfortunate 60,000 ancestors and thereby liberated them from the curse. Warrior-hero Bhishma Pitamah even after being wounded in the Mahabharata war lingered on till Uttarayan set in. Death on this day is set to bring Moksha or salvation for the deceased.
Since the festival is celebrated in mid winter, food prepared for this festival is such that it keeps the body warm and gives high energy. Laddu of 'til' made with jaggery is a specialty of the festival. In the western Indian State of Maharashtra it is called 'Tilgul'. In Karnataka it is called 'Yellu-Bella'. In some states cattle are decorated with various colors and are made to jump over a bon-fire.