The ceremony is observed during various times like equinoxes, commencement of an era (Yuga) and its ending, eclipses and Makara Sankranti.

Brahma, the Hindu god of creation, recreated the world during the start of current Kali Yuga (Iron Age).

Astronomically, when the planet Jupiter passes over Leo on the day of the festival, it is believed to bring all water bodies together and enrich the tank with minerals.

Similarly, a lake in Kotihar in Jammu and Kashmir gets full supply of water the same day, which otherwise remains empty during the other 11 years.

[5] Govinda Dikshitar, the chieftain of Ragunatha Nayak of Thanjavur, constructed the sixteen Mandapams and stone steps around this tank.

[6][7] Brahmatheerthesar, Mukunthar, Thalesar, Rishakesar, Umaipakesar, Nairuthesar, Brahmeesar, Gangatheerthesar and Seshtra Paleesar, are the names of deities located in these Mandapams.

Commencing from the north of Vayu Theertham, and ending to the little east of it, there are nine wells indicating the holy rivers of India, namely the Ganges, Yamuna, Godavari, Narmada, Saraswathi, Kaveri, Tungabatra, Krishna and Sarayu.

Once in twelve years, when the planet Guru (Jupiter) enters the sign Siṃha (Leo), the Kumbh mela festival of South India is celebrated at Mahamaham tank.

[5] The purificatory bath is believed to remove sins and after the dip, pilgrims offer charitable gifts in the hope of being rewarded in the current life and subsequent lives.

Appar, the 7th-century saint poet mentions the subtle presence of holy rivers like the Ganges in the Mahamaham tank in Tiruthandakam.