In plain words
We develop boundless attachment, affection and possessiveness toward the changing things of the physical, worldly and natural order, and so we move very far from the divine principle that never changes. We must make the effort it takes to come close to that principle of the Ātma, which is the eternal Satya. In a year there are twelve saṅkramaṇas. Each month the sun enters one sign of the zodiac. Whenever the sun enters a sign, that is a saṅkramaṇa. Krānti means change. Sankrānti means sacred change. But the other eleven months are not proclaimed with the splendour and distinction of this Sankrānti. What is so special that this Makara Saṅkramaṇa alone is given such importance, such distinction?
Of all actions the sun alone is the master, the steadfast and the doer!
This saṅkramaṇa does not merely give outward joy, as all the others do; it also brings an inner Ānanda. It comes in the middle, between the months of Mārgaśira and Puṣya. In the Bhagavad Gītā Śrī Kṛṣṇa Paramātma said, ‘Among the months I am the month of Mārgaśira.’ Mārgaśira is like the head of all the months. The reason is that the sun is the visible God of the whole world. Without the sun, creation, sustenance and dissolution would all be void. In this month of Mārgaśira it gathers in the food that man needs most and gives him rest and deep peace. Grain is stored in plenty in every farmer's home. Nature and the weather are calm. This is the right time for man to attain Śānti and deep peace. With no physical labour, eating good food in the cool air, free of the work of the fields, looking after his cattle and caring for his family, man puts his time to good use. But we must recognise, at least in part, the bond between the divinity in humanness and these physical forces.