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Eid ul Fitr Importance and Islamic concept of Festival
Festival and Gratefullness
One of the meritorious aspect of Shawwal is that it has been chosen by Allah Almighty for the celebration of “Eid-ul-Fitr”, one of the only two annual festivals recognised by the Shariah. This happy day is designed by the Shari'ah as a sign of gratefulness by the Muslims on the accomplishment of Ramadhan, and as an immediate reward by Allah for those who spent the month of Ramadhan in fasting and performing other forms of ‘Ibaadah'.
Islamic Philosphy of celebration
Instead of commemorating an event from the past, the Shari'ah has prescribed the first of Shawwal as an annual festival for the Muslims at an occasion when they themselves accomplish a great ‘Ibaadah'. This approach reminds the Muslims that they should not rely only on the accomplishments of their ancestors, rather, they should themselves perform meritorious acts to please their Creator.
Way of Celebration in Islam
In prescribing the ways to celebrate the happy day, Islam has adopted another unique approach. The festivals of other religions or nations normally comprise of some acts of rejoicing and enjoyment. The whole happy day is normally spent in dancing, drinking singing and playing.
Islam has, conversely, prescribed a very simple, prestigious and more humane way to observe the happy day. 
Concept of all inclusiveness by giving charity to poor
First of all, it is mandatory on all the well-off Muslims to start their day by paying ‘Sadaqat -ul-fitr' to the poor of their society, so that they too may enjoy the day along with others, and may not be worried for earning their livelihood at least in that day of happiness.
After paying the ‘Sadaqat-ul-fitr', the Muslims are required to proceed to an open place where they can offer ‘Eid prayer collectively. 
Present yourself and show gratitude
In this way, they are supposed to present themselves before their Creator and offer two rak'ats of this special type of Salaah, which makes them receive blessings from Allah and start their celebration by these divine blessings.
After the Salaah also, they are supposed to rejoice the day in a responsible manner, without violating the limits prescribed for them and never indulging in the acts prohibited by Allah.
source: Darul Uloom Bury, United Kingdom http://www.inter-islam.org/