Surya, the Sun, gives life potency to the living entities. Because of its connection with Surya, Makhara-sankranti is very auspicious. On that day, almost everyone with any connection to Vedic or Indian culture takes bath, either in the Godavari, Jamuna, Ganges, or in any other river, or in the ocean. This takes place especially in India, but it also goes on to some extent around the world. On this day it is auspicious to give donations to others.