Makara Sankranti is the Hindu New Year.
A religious celebration that occurs on the day the sun
enters the zodiac sign of Capricorn (sankranti) (makara).
This happens around December 20 according to Western
astrology, but January 14 according to Indian astrology (jyotisha).
This is one of the rare times throughout the festival year
when the solar calendar is used rather than the lunar calendar.
The sun is said to be starting its "northward
trek" on Makara Sankranti (uttarayana).
This will last for six months, until Karka Sankranti, when
the sun enters Cancer and starts its "southward journey"
(dakshinayana).
Because the uttarayana is seen to be more fortunate than its
counterpart, the day of its transition is considered especially auspicious.
Makara Sankranti is predominantly a bathing (snana)
celebration, with large crowds flocking to rivers, particularly the Ganges, on
that day.
The greatest bathing festival on the Ganges is held on Sagar
Island (also known as Ganga Sagar) in West Bengal, where the Ganges empties
into the sea in the Bay of Bengal.
You may also want to read more about Hinduism here.
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