A Sankranti signifies the first day of any month in the Nepali calendar year. Makar means Capricorn. .In the holy month of Magh the sun enters the southern hemisphere, and the days begin to grow longer and warmer. Lord vishnu the Preserver is thanked for his efforts. Maghe Sankranti is the first day of month of Magh in Bikram Sambat Calendar. Magh is tenth month in the year. Makar Sankranti is the festival of Sun God.