This is a relaxation posture in which all the muscles are relaxed in this position and so they require less blood and oxygen supply. Consequently, the heart beats and the breathing also slows down. Therefore, the body gets good rest. Abdominal muscles get automatic massage. This is specifically beneficial in Asthma.
Take prone lying position, hands by the side of the thighs. Slowly spread out both the legs. The toes should remain out and heels inward. Slowly fold the left hand at elbow, bringing it from below the armpit. Place it in the right shoulder. Fold the right hand at the elbow and place it on the left shoulder. Place your head on the triangle, made by both the elbows.
Those having heart problem, obesity, gas or high blood pressure should not practice this asana.