Makar Sankranti marks the transition of the sun from Sagittarius to Capricorn (known as Makar).
This occurs during mid January to February. Jupiter and some other planets are aligned together and a Kumbh Mela is held at 3 places, Prayag, Nashik and Ujjain.
When the Mughals ruled India, they changed the name of Prayag to Allahabad. In recent times it is known as Prayag Raj.
It is believed that a bath during the Kumbh Mela at the confluence (sangam) of the rivers Ganga, Jamuna and the hidden Saraswati, brings tremendous blessings. It is known as Amrit Snan i.e. Blessed bathing which can give you salvation as all sins are washed off with this auspicious bathing.
The Gurus did not agree with such bathing. Gurbani says only Naam is Amrit and it washes off all sins/karmas/lekhas of the jeev in the mann. Guru Angad Dev Ji says, (SGGS Ji, Ang 1238)
“Jin vadiaayi Tere Naam ki te ratte mann mahe;
Nanak Amrit Eik hai dujja Amrit nahi; Nanak Amrit manne mahe paaiye Gur Parsad; tinni peeta rang seyo jin ko likhiya aad.”
Guru Ramdas Ji says one may give lots of charity during Makar Praag (Kumbh Mela), even have his body cut at Benares; without the Lord’s Name one can never achieve salvation even if one gives away huge amounts of gold. (Ang 986).
“Makar Praag daan baho kiya sareer diyo adh kaat; bin Har Naam ko mukat na paave baho kanchan dijje katt kaat.”
Bhagat Beni Ji (Ang 974) makes it clear that his cleansing takes place at the Prayag of his mind, not the physical place of the Kumbh Mela.
Bhagat Ji first refers to the three main nerves ida, pingla and sukhmana. Bhagat Ji says these three nerves are created by One Lord.
“Ida Pingla aur Sukhmana teen basse Eik thaayi.”
For Beni, that ” Eik thaayi” is where the Prayag of his mind is located, and the Lord resides there. It is there, in the mind, that a cleansing takes place by the Niranjan Lord.
“Beni sangam teh Piraag mann majjan kare thithayi; Santo taha Niranjam Raam hai.”
It is a rare person who goes to the Guru and receives this Understanding.
“Gur gamm chinne birla koye.”
Shabad Viakhya by Bhai Manjeet Singh Ji.