Tusu, a harvest festival, is one of the three major festivals of the Kurmi community in West Bengal, Jharkhand and Odisha. Tusu is a harvest festival; and the main components of this festival are paddy and rice. The sun is also worshipped in this festival because without the presence of the sun no germination could take place. Makar is just another name of the sun. In the day of Makar Sankranti or Poush Sankranti, which is the last day of the Bengali month Poush, people of various communities throughout India celebrate Makar festival or the festival of Sun God, which is mostly a bathing festival.