One who wants to excel in Sadhana (Devotion), for them this Mudra (exercise) is beneficial.
1) Stretch both the legs straight after sitting on a Asana(mat).
2) Fold one leg from the knee as show in the picture.
3) Slowly bend your head and touch it to the knee of the leg which is positioned straight, while exhaling slowly.
If you are not able to touch the knee, bend as much as possible but do not bend the knees. This is called Maha Mudra.
4) Be in this position as much as possible and then slowly raise the head while inhaling.
5) Now do the reverse. Fold the leg which was straight and stretch the leg which was folded earlier and do the same exercise again.
1) Reduces the extra fat in the body.
2) Beneficial in meditation, devotion and spiritual upliftment.