The toes of both feet are held with both hands. The upper torso is pulled backwards in such a manner that one ends up lying down with the head bent inwards and the forehead is balanced on the ground. After this, the entire weight is balanced on the forehead and knees even as the midsection of the body is hauled upwards.
It is essential to perform this pose after Sarvangasana, Halasana and Karnapeedasana as excessive pressure is put on the thyroid and parathyroid glands in these poses. As the neck is bent backwards almost completely in this pose, the tension is removed.
After the performance of this asana, purified blood flows through all the veins and arteries of the neck. All the obstacles of the lungs are removed and the tonsils and adenoids are also purified.
Since the neck is bent completely, the sinus is also affected and the vision improves.
This asana is also beneficial for the navel and the digestive system. It also boosts appetite and removes constipation.