from A Druid's Herbal For the Sacred Earth Year
The Samhain festival falls at the end of the harvest and marks the conclusion of the agricultural cycle. At Samhain, the dark winter half of the year commences. It is the Celtic new year, the time when the walls between the world are thin, and communication is easy with those who have "passed over"--the wandering dead. It is a magical interval when the laws of time and space are suspended. Humans engage in strange and unpredictable behaviors that mirror the activity of the spirit world.
Samhain is the time to bring honor and hospitality to dead ancestors. Prayers and food offerings are left on doorsteps and altars. Even if they are untouched by morning, the essence of the food is said to be transferred to the spirits.
The new year begins at sunset on October 31. It marks a time of settling and reckoning of accounts, a time to finish with and discard influences and concepts that have outlived their usefulness. It is especially a time to reconnect with tribal and personal ancestors and guiding spirits.
Samhain is one of the two "spirit-nights" of the year (Beltaine being the other)--a time of chaos when the fairies are most active. It is a night when witches are about, omens are seen, divinations are made, and household fires are kindled anew.

