Makar Sankaranti celebrates the harvest season. People use new crops at home for the feast. This festival is celebrated by giving importance to farmers.
There is a story related to this festival prevalent in South India: The Gods told a bullock to visit the earth to pass on a message and a boon to the humans on the earth since they were suffering. There were no vehicles in olden days. Mostly people would walk. The houses had mud walls and floors. Daily they had to clean the walls with mud and cow dung with water. The roof was made up of coconut leaves and it had to be mended everyday. They had to bring wood from the forest to cook. Thus, the Gods told the bullock to give the humans the boons that they should have food once a week and apply oil on their body daily before bathing.
But, the bullock was overcome by Satan and it passed on the message of Satan to the humans instead to have food everyday and take oil bath once a week. When it returned to heaven and the Gods asked it what did it say to the humans, it told the truth. The Gods were angry and cursed the bullock that it would help the humans to plow the field and transport humans and their goods. This incident happened on Makar Sankaranti.
Today, many people get into trouble by listening to Satan and not to good people. People should be able to differentiate between good and bad people so that they can do only good Karma.