The Real Makar Sankranti is set by the solar cycle & corresponds to astronomical event of Sun

Sankranti is set by the solar cycle and corresponds to the exact time astronomical event of Sun Entering in Capricorn sign and is observed on a day that usually falls on 14 January of the Gregorian calendar, but on 15 January in Leap Years. Makar Sankranti's date and time are analogous to the Sidereal time of the Zodiac sign of Capricorn (when the sun enters).

The Real Makar Sankranti is set by the solar cycle & corresponds to astronomical event of Sun

Makar Sankranti is set by the solar cycle and corresponds to the exact time astronomical event of Sun Entering in Capricorn sign and is observed on a day that usually falls on 14 January of the Gregorian calendar, but on 15 January in Leap Years. Makar Sankranti's date and time are analogous to the Sidereal time of the Zodiac sign of Capricorn (when the sun enters).

The year is 365.24 days long and the time difference between the two consecutive instances of Makar Sankranti (Sidereal time of Zodiac sign of Capricorn) is almost the same as the year. We only have 365 days in a year so in the time of four years Calendar lags by one day so we need to adjust it by leap day, 29 February. But Makar Sankranti falls before leap day correction is made therefore on every fourth year it falls on 15 January. Sidereal time of sign of Capricorn also shifts by a day due to leap year.

Similarly, the time of Equinoxes also shifts by a day in each four years window. For example, Equinox of September does not fall on the same date each year nor does the winter solstice. Any event related to one revolution of the earth around the sun will have this date shift within 4 years cycle. Similar changes can be seen in the exact time of Solstices and equinoxes.

See the table, how the time of the equinox and a Solstice increases and decreases in a cycle of four years. We can see the time difference between two consecutive winter Solstices is about 5 hours 49 minutes 59 seconds, with respect to winter Solistice time, and the time difference between two consecutive Mankar Sankranti is about 6 hours and 10 minutes.

Towards the end of the 21st Century, there will be more occurrences of Makar Sankranti on 15 January in a four-year cycle. And Makar Sankranti (the Sidereal time of the Zodiac sign of Capricorn) will be on 16 January for the first in the year 2102 as 2100 will not be a leap year.

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