festival. According to the Gregorian calendar it is normally celebrated on Janua ry 15 but sometimes it is celebrated on January 16. In Tamil Calendar, this corr esponds to second day of the Tamil month Thai. Though the name of the festival is specific to Tamil Nadu, in India, it is also celebrated in other southern states such as Andhra Pradesh and Karnataka. Makar Sankranti is a festival that marks the start of northern declination (called Utt arayana in Sanskrit) of the Sun from the Zodiaca sign of Sagittarius (Sanskrit n ame: Dhanurmas) to Capricorn (Sanskrit: Makara), which according to Hindu calend ar usually falls on 14 January. In Tamil, the word Mattu means bull and this day of Pongal is for celebration of t he cattle, particularly bulls that play a vital role by working hard to help the farmers to raise crops on their fields, falls on the following day, 15 January. The festival is also observed by ethnic Tamil population of Sri Lanka. The festival day is also a special occasion when the landlord and the peasant, r ich and poor, old and young all dine together in a spirit of bonhomie without an y restraint of caste and creed. The festival is thus an occasion when the fresh harvests from the fields are shared in the form of food and sweets not only with the community but also with animals and birds. It also represents the change of season.[4][6] An important village sport, called the Jallikattu or 'Manji Virattu' , an integral part of the Mattu Pongal festival is observed with enthusiasm and expectations in the villages of Tamil Nadu. This sport is held generally in the evening of th e Mattu Pongal day. In the past, it was the day when fierce bulls were chased by young youths of the village to retrieve the money that was tied to the horns of the bulls. In some villages it was held one day after the Mattu Pongal day, on the Kannum Pongal day. Toponomy and legend Mattu Pongal is made up of two words; 'Mattu' in Tamil means "bull". Pongal, als o in Tamil Language, literally means "boiled rice" (a rice and lentil dish) but metaphorically means prosperity.[7][8] The Pongal festival also represents celeb ration of "fertility and renewal" and is observed either for three days or fourdays, after the end of the monsoon season and rice (paddy) crop is harvested.[9] According to a legend linked to Mattu Pongal, god Shiva sent his bull Nandi (mou nt of Shiva and his gate keeper) from heaven to the earth to give his message to people that they should have an oil bath every day and eat once a month. Instea d, Nandi wrongly advised people to take an oil bath once a month and eat every d ay. Shiva was annoyed with this advice related to food and in fit of rage, banis hed Nandi to permanently live on earth and help the farmers to produce the extra food crops needed for people to eat every day.[3] Similarities in other religions Studies on similarities in the holding of Hindu seasonal festivals, particularly in South India, which are termed pre-historic and the Dravidian or Pre-Aryan pe riod with those of Christianity in Europe, according to H. H. Wilson indicate th at such similarities may not be coincidental. The winter solstice is the date of Sun entering Capricorn in both the traditions that coincides with Makara Sankra nti (called Uttarayana meaning the return of the luminary to the northern region ), the first day of the new year starting with Magha month according to the Hind u Tamil calendar. This corresponds to 21 December as per Christian date and is c alled the sign of the Goat, while the same happens in mid-January according to H indu calendar. Makara Sankranti event is celebrated among the Hindus for three d ays, with Mattu Pongal (feast of cattle) held the day after Sun entering Caprico rn. (There is a slight variation in dates followed for the festival as per Hindu calendar varying from year to year but the essence of observing Makara Sankrant i is the same among Hindus). Worship of cattle by Hindus during Mattu Pongal has a striking similarity with the catholic function held on 17 January in Rome as Saint Anthony day, when cattle (the cows, horses, goats, asses and so forth) are blessed. Wilson has allegorically given an analogy:[10]