Samhain, is one of the four major holidays in Wicca, being opposite of Beltane on the Wheel of the Year, and is considered by most to be the Wiccan New Year.
At this point in the year the seasons have come full circle.
From the dormancy of the earth as the seeds lie in the ground in the winter.
To the sprouting of the seeds in the spring bringing new life to the earth
Into the summer life growing tall and bearing fruit,
Then the harvest in the fall,the new seed falls back into the earth, to lie dormant again till spring
Thus the cycle of life is completed.
It is said that the spirits of our ancestors are able to pierce that veil and walk amongst us on
that evening as well.
Samhain is also considered the "dark twin" of Beltane, being the exact opposite on the wheeel of the wiccan year.
Whereas, Beltane celebrates the regeneration of life, Samhain celebrates the end of life as it becomes dormant waiting to be born again in the spring. Thus the circle of life is complete.