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The importance of Makara Sankrama (Makar Sankranti):
The 12 months of a calendar year are divided into 6 seasons. Out of 6 seasons 3 are during the northern movement (or the upper movement - Uttarayana) of the sun and the remaining 3 are in the Southern movement (or the lower movement - Dakshinayana) of the sun. Both are generally termed as Summer Solstice and Winter Solstice respectively.
Makara Sankrama is the transition of the sun from the Southern movement to the Northern movement leading to a gradual increase in the power of the sun. During summer solstice or Uttarayana, due to the dominant power of the sun, the heat increases gradually and thus all living beings tend to show a drain in physical strength. Sun is the energy source and the supply of energy from the sun will be more than that of winter solstice.
Makara Sankrama/ Lohri/Pongal day is the changeover from the cooler Winter Solstice to a warmer Summer Solstice.