The nature of Makara (Capricorn) is shrouded in mysterious references and allusions which cannot be easily described by the exoteric laws of nature. All these allusions refer to the central meaning of the sign — which has little to do with the word makara, meaning crocodile. Rather, the sign is associated with the Tropic of Makara (Capricorn) which, in Theosophical literature, is the seat of the guardians of this globe. The 10th sign is related to the spiritual impulse which guides the world towards its destiny. Makara (Capricorn) refers to the involvement of the individual in the process of the universalization of human energy. During the interaction of such forces there may be hardship and suffering. Under this impulse, consciousness begins to link up with thought currents and vibrations from higher realms of existence and the governing powers of the universe. On the material level, there may be difficulties and dissatisfaction, but inwardly the result of Makara (Capricorn) is extremely satisfying.

When Makara (Capricorn) begins to operate, past karmas are activated. Consequently, many unusual events begin to take place. The past accumulated forces are worked out so that the burden is lessened and sensitivity is heightened for absorbing fresh inspiration. The inner light concealed under the deceptive mask is released. Disillusionment, destruction of traditional values, and a new alignment of forces all occur under this influence. Makara (Capricorn) is considered feminine because the changes which take place under this sign completely re-create the individual, making him ready for the onward spiritual journey. The situations one confronts under Makara (Capricorn) are not necessarily the result of one's immediate doings, but follow from past actions; there is much working out of destiny and fate. The sign is earthy. The realm of operation of this sign is mundane existence. Whatever happens under this sign makes us capable of sustaining further pressures on the soul's journey. Makara (Capricorn) is movable, implying that there will be considerable change under its impact.

The basic forces flowing through this sign can also be understood by its relationship with Shani (Saturn), which owns it, Guru (Jupiter), which is debilitated here, and Mangala (Mars), which is exalted. The deep acting effect of this sign often brings excruciating pain and tormenting psychological experiences. Any kind of religious advice, exoteric philosophy, or ritualistic practices will seem offensive to it. The sign is well disposed towards hard work, trying to harmonize the Self with universal thought currents and the individual's spiritual destiny. One has to be careful in deciphering the impact of this sign because it is extremely active, highly potent, and deep acting.