A day in the Hindu calendar, dedicated to the deity Surya, god of the Sun. He is considered the creator of the universe and the source of all life. He is the supreme soul who brings light and warmth to the world. Makar Sankranti is observed each year in the lunar month of Magha which corresponds with the month of January as per our Western calendar and is a day the people of India and Nepal celebrate their harvest.
According to legends, it is believed that Sankranti — after whom the festival is named — was a deity, who killed a demon called Sankarasur. In India, it is considered to be a date from when the sun begins to move north, as before Makar Sankranti, the sun was shining on the southern hemisphere. The Hindus believe this period to be the uttaarayan — or the period of auspiciousness and positivity.
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The Sun and the Earth
The Sun causes day and night on the earth, because of revolution,
When there is night here, it is day on the other side,
The sun does not really rise or sink.
Aitareya Brahmana