Here's why:

* Perihelion: This is the point in Earth's orbit where it is closest to the sun. This happens around January 3rd each year.

* Earth's Tilt: The Earth is tilted on its axis. This means that different parts of the Earth are tilted towards the sun at different times of the year.

* Direct Sunlight: The point on Earth facing the sun at perihelion receives the most direct sunlight, and is therefore the closest to the sun.

It's important to note:

* This point changes constantly as the Earth rotates on its axis and orbits the sun.

* The difference in distance between the point on Earth closest to the sun and the point furthest from the sun is relatively small (about 3 million miles).

So, while there isn't a single, fixed location that's always the closest, the closest point will always be the point on Earth facing the sun at perihelion.