According to the calendar based on the solar system the year is divided into two halves following the apparent movement of the Sun Northwards and Southwards. The former is termed Uttaraayan and the latter is called Dakshinaayan. On the first day of the Thai, the Sun leaves the zodiac sign of Sagittarius and enters that of Capricorn, the latter is known as Makaram. The event thus is celebrated as Pongal.

The four day celebration of Pongal marks a period of plenty, peace and happiness. There is a Tamil saying that "Thai peranthal Vali Perakum". That paraphrase means with the dawn of the month of Thai, there will be peace, happiness, prosperity, brightness and harmony in the life of everyone. It is held to honor the Sun, for a bountiful harvest. Families gather to rejoice and share their joy and their harvests with others. The Sun is offered a "Pongal" of rice and milk.

Preparations for this festival start early and the first thing that is always found in Hindu homes before the start of Pongal is the "Kolam". This is a form of decoration for the Hindus' homes. This decorative pattern is made with rice flour and is usually drawn on the floor outside the door. The Kolam serve as a symbol of welcoming guests to the entrance of the house. At the center of the Kolam is a lump of cow-dung, which holds a five-petal pumpkin flower - a symbol of fertility and an offering of love to the presiding deity.

Four days of Pongal have their own significance as separate deities are worshiped each day.

The First Day - This first day is celebrated as Bhogee festival in honor of Lord Indra, the supreme ruler of clouds that give rains. Homage is paid to Lord Indra for the abundance of harvest, thereby bringing plenty and prosperity to the land. Another ritual observed on this day is Bhogee Mantaalu, when useless household articles are thrown into a fire made of wood and cow-dung cakes. Girls dance around the bonfire, singing songs in praise of the gods, the spring and the harvest.

The Second Day - On the second day of Pongal, the Poojaa or act of ceremonial worship is performed when rice is boiled in milk outdoors in a earthenware pot and is then symbolically offered to the Sun god along with other oblations. All people wear traditional dress and markings, and there is an interesting ritual where husband and wife dispose off elegant ritual utensils specially used for the Poojaa. In the village, the Pongal ceremony is carried out more simply but with the same devotion. In accordance with the appointed ritual a turmeric plant is tied around the pot in which the rice will be boiled. The offerings include the two sticks of sugar-cane in background and coconut and bananas in the dish. A common feature of the Poojaa, in addition to the offerings, is the Kolam, the auspicious design which is traditionally traced in white lime powder before the house in the early morning after bathing.

The Third Day - The third day is known as Mattu Pongal, the day of Pongal for cows. Multi-colored beads, tinkling bells, sheaves of corn and flower garlands are tied around the neck of the cattle and then are worshiped.. They are fed with Pongal and taken to the village centers. The resounding of their bells attract the villagers as the young men race each other's cattle. The entire atmosphere becomes festive and full of fun and revelry. Aarati is performed on them, so as to ward off the evil eye.

The Fourth Day - The Fourth day is known as Knau or Kannum Pongal day. On this day, a turmeric leaf is washed and is then placed on the ground. On this leaf are placed, the left over of sweet Pongal and Venn Pongal, ordinary rice as well as rice colored red and yellow, betel leaves, betel nuts, two pieces of sugarcane, turmeric leaves, and plantains.

Pongal signals the end of the traditional farming season, giving farmers a break from their monotonous routine. Farmers also perform Poojaa to some crops, signaling the end of the traditional farming season. It also sets the pace for a series of festivals to follow in a calendar year. In fact, four festivals are celebrated in Tamil Nadu for four consecutive days in that week. "Bhogee" is celebrated on January 13, "Pongal" on Jan 14, and "Maattuppongal" on Jan 15, and "Thiruvalluvar Day" on Jan 16.