Makarsankranti or Maghe Sankranti in NepalMaghe Sankranti (Nepali:???? ??????????? Nepal Bhasa:???????? ??????) is a Nepalese festival observed on the first of Magh in the Bikram Samwat Nepali calendar (around 14th January) bringing an end to the ill-omened month of Poush when all religious ceremonies are forbidden.
On this day, the sun is believed to leave its southernmost position and begin its northward journey. Maghe Sankranti is similar to solstice festivals in other religious traditions.
Hindus take ritual baths during this festival, at auspicious river locations. These include Sankhamul on the Bagmati near Patan; In the Gandaki/Narayani river basin at Triveni near the Indian border, Devghat near Chitwan Valley and Ridi on the Kaligandaki; and in the Koshi River basin at Dolalghat on the Sun Koshi. Festive foods like laddoo, ghee and sweet potatoes are distributed. The mother of each household wishes good health to all family members.
As per Kirat community Maghe Sankranti denotes start of a new year which is called Yele Dhung. Based on the rical evidence Kirat calendar was started when King Yalamber conquered Kathmandu valley.