The disposal of derelict things is similar to Holika.

The day preceding Makar Sankranti is called Bhogi (భోగి) and this is when people discard old and derelict things and concentrate on new things causing change or transformation.

The disposal of derelict things is where all old habits, the vices, attachment to relations and materials things are sacrificed in the sacrificial fire of the knowledge of Rudra, known as the "Rudra Gita Gyan Yagya.