Natural and relaxed, or begin to count the breaths from number 27 backwards to zero. Mentally repeat, “I am breathing in 27, I am breathing out 27, I am breathing in 26, I am breathing out 26”, and so on, back to zero.

If the mind wanders and the next number is forgotten, bring it back to the counting and start again at 27. If the mind can be kept on the breath for a few minutes, the body will relax.

Physical – first on relaxing the whole body, then on the breath.

Spiritual – on ajna chakra.

According to time available. In general, the longer the better, although a minute or two is sufficient between asana practices.

This asana relaxes the whole psycho-physiological system.

It should ideally be practised before sleep; before, during and after asana practice, particularly after dynamic exercises such as surya namaskara; and when the practitioner feels physically and mentally tired.

It develops body awareness. When the body is completely relaxed, awareness of the mind increases, developing pratyahara.

Do not move the body at all during the practice as even the slightest movement disturbs the practice.

A personal mantra may be repeated with every inhalation and exhalation.

For maximum benefit, this technique should be performed after a hard day’s work, before evening activities, or to refresh the body and mind before sitting for meditation, or just before sleep.

This asana is also known as mritasana, the dead man’s pose .