Makara Sankranti is one of the few ancient Indian and Nepali festivals that has been observed according to solar cycles, while most festivals are set by the lunar cycle of the lunisolar (चंद्र – सौर) Hindu calendar. Being a festival that celebrates the solar cycle, it almost always falls on the same Gregorian date every year (January 14/15), except in some years when the date shifts by a day for that year.
The festivities associated with Makar Sankranti are known by various names in different states of India, such as Maghe Sankranti in Nepal, Magh Bihu in Assam, Maghi (preceded by Lohri) in Punjab, Haryana and Himachal Pradesh, popular amongst both the Hindus and Sikhs, Sukarat in central India, Thai Pongal in Tamil Nadu, Ghughuti in Uttarakhand or simply as 'Makara Sankranti' in Odisha, Karnataka, Maharashtra, Goa, Andhra Pradesh (also called Pedda Pandaga), Telangana, West Bengal (also called Poush Sankranti) and Uttar Pradesh (also called Khichdi Sankranti)
In Maharashtra on Makar Sankranti (मकर संक्रान्ति) day people exchange multicoloured halwa (sugar granules coated in sugar syrup) and til-gul laadoo (sweetmeats made from sesame seeds and jaggery). Gulachi poli/puran poli (गुळाची पोळी / पुरण पोळी) (flat bread stuffed with soft/shredded jaggery mixed with toasted, ground til [white sesame seeds]) and some gram flour, which has been toasted to golden in pure ghee, are offered for lunch. While exchanging til-gul as tokens of goodwill people greet each other with the words
"तिळगुळ घ्या, आणण गोड-गोड बोला / til-gul ghyaa, aani goad-goad bolaa" meaning ‘Accept this til-gul (sweet) and utter sweet words’. The underlying thought in the exchange of til-gul is to forget the past ill-feelings and hostilities and resolve to speak sweetly and remain friends. Married women invite friends/family members and celebrate Haldi-Kunku. Guests are given til-gul and some small gift, as a part of the ritual. Women make it a point to wear black clothes.
As Sakranti falls in the winter season, wearing black adds to the body warmth. This is an essential reason behind wearing black, which is otherwise barred on festival days. As per another legend, Lord Surya forgave his son Shani and his son visited him on Sankranti. And that's why people distribute everyone sweets and urge them to let go of any negative or angry feelings. While distributing sweets famous line “til gul ghya aani god god bola” (which means eat this sesame and jaggery and speak sweet words) is used in Maharashtra.