This is another seated pose, similar to the boat pose. Sit on the floor with your legs stretched out in front of you. Your hands should be resting on the floor, palms face down, next to the hips. Balancing on your buttocks, raise the legs straight off the ground so they are about 45 degrees off the floor. Then take your hands and grasp the respective big toes with the first two fingers and the thumb. Pull your torso closer to the legs so you are closing the space between them with your knees still straight. Now stay here breathing easily for about thirty seconds and then return to the seated pose with your legs and hands resting on the floor.
Precaution:
Benefits: develops balance and poise. Makes the thighs and calves shapely. Prevents hernia and relieves severe backaches.