Makara Sankranthi marks the entry of the Sun into the sign of Capricorn (Makara) in its northward journey. Every month Sun moves into a house in the Zodiac. In a year he goes around the twelve houses of the Zodiac. The first is Makara Sankramana (the zodiacal sign of the Capricorn). The second is Karkataka (Cancer). The third is Thula (Libra). The fourth is Mesha (Aries). Of these four, the most important is Makara (Capricorn). The entry of the sun into the sign of Capricorn has physical, ethical, social and moral significance.

This festival brings joy into the hearts of one and all. It illumines the minds of people. It induces the unfolding of inner feelings. It influences not only the mind, but also the powers of nature. Nature is the projection of the mind. The world is rooted in the mind. When the mind is turned towards the heart, and the heart is filled with the Divine, the mind will cease to be the source of trouble, says Bhagawan on Sankranthi Festival.