This holy day marks the commencement of the Sun's northern course in the Heavens - the Uttaraayana patha . This turn in the Sun's course takes place at the point of time when it enters the sign of Makara or Capricorn. From this day the day-duration increases and the night decreases. It is the harbinger of more light and sunshine in life and lessening of its darker aspects.
Light symbolizes the warmth, i.e., the love and affection, the quality of the heart.
The til brimming with fragrant and delicious oil, stands for friendship and comradeship and jaggery for the sweetness of speech and behavior. The distribution of til-gul , therefore, forms a touching aspects of the Makara Sankramana celebration.