In plain words
Every year there are two ayanas. One is Uttarāyaṇa. The second is …āyana. When the sun enters the line of Makara in the month of Puṣya, it is called Uttarāyaṇa. When, in Āṣāḍha …, the sun enters the sign of Karkāṭaka, it is called Dakṣiṇāyana. This Puṣya is a sign of a … holiness. Its fullness is the month of Mārgaśira. The month of Mārgaśira is the head… of all the months. As the head is to the body, so is Mārgaśira among the months: that important. That is why Śrī Kṛṣṇa said, even in …, 'Among the months I am the month of Mārgaśira.' In Mārgaśira and Puṣya … enters the sign of Makara. This is called Uttarāyaṇa. Dakṣiṇāyana … to the pitṛ-devatās, and Uttarāyaṇa is dear to the devatās. Dakṣiṇāyana is night for the devatās. Uttarāyaṇa is daytime for …. So these two ayanas together make a year. For the people on earth, … it has taken shape as one year. One year's time for human beings, for God one … When we look at the measures of time by their standards in this way, a great difference appears between our time and this divine …. There is a great difference between moving about on this earth, moving about in the mind, and … moving about. Dakṣiṇāyana means: the sun, the moon and the rest … in the north and set toward the south. In Uttarāyaṇa they come up in the south and … in the north.
For the sun, the moon and the rest there is no rising and no setting. When we examine scientifically the … in these two, when the sun, the moon and the rest come above the equator, it is called …. When they go below this equator, it is called night. Night and day came about … the earth's movement. When we look with the eye of nature, when it is day in India it is night in …. For us it is now six in the evening. For the Americans it is early …ning 6 o'clock. There is a difference of eleven or twelve hours. Such are the differences on earth. When you look with the eye of the divine, none of these is there.
The time when the sun journeys toward the north is called Uttarāyaṇa. Uttarāyaṇa is the very thing that leads into … path. The highest path is the divine, splendid path that belongs to God: that path is Uttarāyaṇa.