Makar Sankranti, also known as Makara Sankrānti (Sanskrit: मकर सङ्क्रान्ति) or Maghi, is a festival day in the Hindu calendar, in reference to deity Surya (sun). It is observed each year in January. It marks the first day of sun's transit into the Makara (Capricorn), marking the end of the month with the winter solstice and the start of longer days.

That gift (of Seva) which is made to one who can make no return, with the feeling that it is one’s duty to give,and which is given at the right place and time and to a worthy person, that gift is held sattvik (highest grade)” Lord Krishna couldn’t be more specific when he explained the true meaning of “Seva” in Bhagavad Gita.

Ugadi has been important and historic festival of the Hindus, with medieval texts and inscriptions recording major charitable donations to Hindu temples and community centers on this day.The same day is observed as a New Year by Hindus in many other parts of India. For example, it is called Gudi Padwa in Maharashtra, but sometimes observed a Gregorian day earlier because the lunar day starts and ends in Hindu calendar according to the position of the moon. In Karnataka, the festival is celebrated as Yugadi.