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In this movement the head is lower than the heart. This calms the Nervous System and cools the brain, as more fresh blood is being pumped to the head. The lower you can come in the movement, the more your abdominal organs will be squeezed. This tones the abdominal muscles and increases digestive function. The hamstring muscles are lengthened, creating flexibility in the back of the leg, while the quadriceps’s are strengthened.
Do not practise this movement if you suffering from a hamstring injury, unless under supervision from a experienced yoga teacher.