Magha Shraddha is a significant ritual performed by the hindu devotees in honour of their forefathers and deceased family members. Magha Shraddha is performed during the Pitru Paksha when Magha Nakshatra prevails during the Aparahana Kal. It is done in the Mahalaya Paksha, sacred fortnight dedicated to the ancestors. If Magha Nakshatra prevails partially during Aparahana kal on two days then the day when it prevails for longer duration is considered. Magha Shraddha is observed on the 'Amavasya' (no moon day) of the hindu Magha month. If both Magha Nakshatra and Trayodashi tithi (Trayodashi is the thirteenth day of Pitru Paksha) prevail during Aparahana on the same day then it is known as Magha Trayodashi shraddha.
Nakshatra Magha is significant during Pitru Paksha because it is ruled by Pitrus, the spirits of the departed ancestors. The month of Magha is the 11th month in the traditional Hindu calendar that is considered propitious for performing pitru tarpan, snan, Daan and Yagna. The sacred place to carry out Magha shraddha are Varanasi, Haridwar, Rishikesh, Gaya and Prayag. The idol place to perform Magha Shraddha is Perumagalur Temple in Tamil Nadu.
It is considered auspicious to worship Lord Shiva on this day as he is the 'Mahadev' and he is the one who gives rebirth to people and bring kaal (death) to them. Worshipping him on this day provides utter peace to the souls of the dead and they enjoy the fruits of the shraddh for the whole year.