Today, Maghe Sankranti, or Makar Sankranti, is being celebrated across the country. Magh 1st is called Makar (Maghe) Sankranti because it is the Sankranti when the Sun enters Capricorn from Sagittarius. Since Uttarayan begins on Magh 1st, the days become shorter than the nights.

Bathing, chanting, penance, meditation, donation, etc. on the day of the beginning of Uttarayan are considered to be meritorious. Therefore, on this day, a crowd of devotees gather at Devghat, Trishuli, Kaligandaki, Bagmati, Indrawati, Triveni, Ridi and other places to take Magh bath. Special fairs are also held in these places today. The people of Tarai celebrate Magh 1 as a bathing festival.

Even the people of Tarai, who do not have the environment to bathe throughout the year, believe that bathing is mandatory on this day. There is a religious belief that going to a pilgrimage site in the morning and bathing and donating sesame seeds will earn the same merit as donating gold. According to Dharmasindhu, it is mentioned that a person who does not eat ghee, knife, sesame dishes, khichdi, does not donate, does not go to a reservoir, does not bathe, and does not meditate on Magh 1 will be sick for the rest of his life, said religious scholar Prof. Toyraj Nepal. 

It is considered best to do auspicious deeds after Uttarayan. It is believed that people who bathe, donate, fast, and meditate today will earn merit and fulfill their wishes. On the day of Maghe Sankranti, it is customary to eat ghee, chaku, sesame dishes, yam, spinach, khichdi, etc. Since these dishes provide warmth in winter, hot dishes are eaten during festivals during cold seasons. Ayurvedic doctors say that these foods eliminate the three doshas. 

It is also customary to cook yam on the last day of Poos and eat it in Rakhi Magha in various places. This is also used as a proverb that says ‘Ripe in Poos, eat in Magha’. It is believed that massaging the body with sesame oil on this day removes impurities. Ayurveda believes that sesame oil massage can keep the body’s nerves, nervous system, and bones strong and healthy. 

Death after Surya Uttarayan is considered auspicious. It is said that Bhishma, who was on his deathbed in the Mahabharata war, left his body after Surya Uttarayan as he received the boon of voluntary death. A fair is also held at Tilmadhav Narayansthan in Bhaktapur on this day.

Magh Mahatmya also has great importance in the month of Magh. The dialogue between Kumar and Agastya of Kedarkhand under the Magh Mahatmya of Skanda Purana, i.e. the sequence of listening to Swasthani, begins from Paush Shukla Purnima. This sequence continues until Magh Shukla Purnima. 

The Nepal Panchang Nirikh Bikas Samiti has stated that the Shree Swasthani Vrat Katha has started this year from Paush Shukla Purnima i.e. Poush 19. Those who observe this fast bathe throughout the month of Magh according to the lunar month and worship Shri Mahadev at noon every day. That is why it is also called Magh Snan.