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The month of Magh is observed as Kalpvas where for one month people from all over gather, worship the sun (Vitamin D) , eat sesame (high in calcium) and do tulsi pooja (high fertility and high in calcium). The significance behind is to gather one year’s vitamin D quota. For getting vitamin D we need to expose 40 % of the body for atleast 40 minutes at a stretch for forty days in a year (formula of forty).
(Disclaimer: The views expressed in this write up are my own).