Makar means Capricorn and Sankranti is transition. There is a sankranti every month when the sun passes from one sign of the zodiac to the next. There are twelve signs of the zodiac, and thus there are twelve sankranti's as well. Each of these sankranti's has its own relative importance but two of these are more important - the Mesh(Aries) Sankranti and the most important, the Makar(Capricorn) Sankranti. Transition of the Sun from Sagittarius to Capricorn, during the winter solstice in the northern hemisphere is known as Makar Sankranti. From this day begins the six-month long Uttarayana, considered very auspicious for attaining higher worlds hereafter. 

Traditionally, this period is considered an auspicious time and the veteran Bhishma of Mahabharata chose to die during this period. Bhishma fell to the arrows of Arjuna. With his boon to choose the time of his death, he waited on a bed of arrows to depart from this world only during this period. It is believed that those who die in this period have no rebirth. 

The Puranas say that on this day Sun visits the house of his son Shani, who is the swami of Makar Rashi. These father & son do not ordinarily get along nicely, but inspite of any difference between each other Lord Sun makes it a point to meet each other on this day. 

From Uttarayana starts the ‘day’ of Devatas, while dakshinayana is said to be the ‘night’ of devatas, so most of the auspicious things are done during this time. 

It was on this day when Lord Vishnu ended the ever increasing terrorism of the Asuras by finishing them off and burying their heads under the Mandar Parvat. 

The great savior of his ancestors, Maharaj Bhagirath, did great Tapasya to bring Gangaji River down on the earth for the redemption of 60,000 sons of Maharaj Sagar, who were burnt to ashes at the Kapil Muni Ashram, near the present day Ganga Sagar. It was on this day that Bhagirath finally did tarpan with the Ganges water for his unfortunate ancestors and thereby liberated them from the curse.

Makar Sankranti is celebrated throughout India as a harvest festival. It is a way of giving thanks to the elements of nature that help man. This is the period when the winter recedes, paving the way for the summer. It is the time the farmers bring home their harvest. In the coast al regions, it is a harvest festival dedicated to Indra. In North India, a ritual bath in the river is important on this day. Khichiri is eaten and given away as charity, and People also distribute rice and lentils to the poor and needy. In Maharashtra, a special dish called tilgul, or laddoos made of jaggery and Sesame seed, the chief crop of the season, is popular.In Gujrat it is celebrated as the Kite flying day.

Call it Lohri, Pongal or Sankranti, the festival conveys the same message -- the bond of brotherhood and the spirit of oneness should prevail despite all odds.