Makara Sankranthi is celebrated to mark the beginning of the harvest season. The sun enters the Makara sign on this day (Capricorn) and hence called as Makara Sankranthi. Also called as Pongal in Tamilnadu and Uttarayana Punya Kaala. People believe that the first rays of the Sun on the day of Sankranthi will bring them a good harvest. It is also celebrated to mark the change of seasons from winter to spring.

On this auspicious day, people in Karnataka distribute Yellu and bella (Sesame seeds and Jaggery) and greet with the words " “Ellu bella thindu, Olle Maathu Aadu” (Eat sesame seeds and speak only good).