The day does have religious significance for some people, particularly wiccans and druids. For some people and in some regions, Halloween or some of its elements may have a non-Christian religious meaning. Some Halloween activities could be considered anti-Christian, and would, therefore, be avoided. Christians would want to avoid demonic associations, for example. With these things in mind, it would be appropriate for Christians to consider carefully their activities on this holiday.
The situation is very puzzling. Jesus brought light into the world. He came that we might have eternal life. Most Christians whole-heartily embrace these Scriptural facts. Yet, once a year, many of them turn their focus to Satan and his kingdom, all the while denying that it really actually means anything. Halloween is part of the ancient religion of the Celtics. This is a pagan religion, originating in Ireland and Britain, which is heavily involved with the spiritual realm and many pagan gods. Witches, warlocks, and witchcraft are dominant themes of the holiday. Witches and warlocks generally believe themselves to be followers of the ancient religion called 'Wicca'. This is a religion which worships nature and is an attempt to return to worshipping ancient Norse, Greek, or Celtic gods and goddesses.
A natural tendency would be to just brush this all off as harmless fun, believing that it has no real meaning. However, Halloween ("Samhain") is not an innocent holiday. It is taken very seriously by those of the Celtic (including Wicca) religion and is considered one of their most holy days. The problem is that Satan has worked very hard to get the rest of us — especially Christians — to think that Halloween is really harmless. In fact, part of the work of Satan has been to convince the world that he does not exist. By doing so, satanic rituals, such as the celebration of Samhain, are seen as not being real. When Christianity and the world celebrates the Festival of Samhain and the powers of darkness by masquerading as evil creatures or decorating their homes, schools, businesses, and churches with occult symbols, Satanic power is glorified.
Somewhere (probably from Satan), the Church came up with the idea that it had the power to adopt pagan holidays and declare them holy There is no Scriptural basis for this act by the Church. In fact, only God is able to declare anything holy.
The deception of the celebration of Halloween is so subtle it is hard to see it as demonic and evil. After all, it is just some children dressing up as monsters, witches, etc. and going door-to-door "trick or treating", right? Is there any real harm in it? This is the same thing as the reading of horoscopes. Most people think it is just foolishness anyway, so why not do it? Is it just foolishness? Does God really care if we celebrate Halloween (or read horoscopes)? He hates it, for those things are detestable to him. (Deuteronomy 18.10-12, Exodus 22.18). Revelation 21.8). God declared to Israel, "I will cut off sorceries from your hand, and you will have fortunetellers no more" (Micah 5.12).
Let us not enter into the ways of the world for Jesus said his followers were to be no part of the world.
Can we see Jesus and the apostles going "trick or treating" (if it had been in existence at the time)? Or maybe Jesus passing out treats at the door to the little children that were dressed up as his enemy, the devil? I don't think so. Why, then, would the followers of Jesus do it?