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Stand
at ease. Lift your arms overhead and lean backward. Bend forward and
try to grasp your toes with your hands. Pull your toes and keep your
legs straight. Inhale while leaning backward and exhale while bending
down. If you are not limber enough to reach your toes, just stretch the
arms toward ground as far as you can.
This
practice helps to reduce a big stomach, strengthen the back, and adjust
the spine. By stretching the front and the back of your body
cyclically, it is also good for the organs in your belly.
The Preparation Form 
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