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It is because the equator is closer to the sun and because the sun's rays hit the surface of the Earth at a higher angle at the equator. The poles are colder because they don't get direct sunlight. The sun is always low on the horizon.
It is warmer near the equator because sunlight hits Earth's surface most directly near the equator. Near the poles, sunlight arrives at a steep angle, so it must spread out over a greater area. Earth has seasons because the Earth's axis is tilted as it revolves around the sun.
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