It is a time for fasting (which aids in reflection and allows spirit to strengthen over body), increased prayer and alms giving and good works in the name of God.
It is also a time to alter your attitude to be one of more spirit than world, thus "giving up" things that bring your easy comfort in this world.
This is a time 40 days before Pacha and is practiced at many different levels depending on your spiritual advisement.
We Eastern Catholics and Orthodox practice a simular event 40 days prior to Christmas called Philips Fast. Or the Roman Catholics practice Advent...