Assume a kneeling position. Now slowly lie down on you back, keeping the knees together. As you touch the floor with your head, lift the buttocks and body from the floor, resting on the head and legs. Use the hands to push your head nearer to the heels. Through gradual practice you will be able to bring the head toward the heels.

For beginners, this brings maximum flexibility to the back and develops the thoracic cage.