"Paschimottanasana, the seated forward bend, is the fifth of the 12 basic postures of hatha yoga. There are many benefits of this posture, the main and most obvious one is to provide a complete stretch of the entire backside of the body from the back of the head through the heels.

Its steps are :

1) Sit up straight with your legs together, stretched out in front of you. Point both feet straight up towards the ceiling.

2) Be sure you are sitting straight up with your spine straight.
Inhale, and stretch your arms up over your head. Following the direction of your hands, at the same time lengthen the entire spine upwards.

3) Exhale and bend forward from the hips keeping your spine as elongated as possible and reaching towards your feet with your hands as you come down.

4) Be sure to keep the feet pointed straight up towards the ceiling and together.

5) With each exhale let your breath do the work - ideally the abdomen should fall closer toward the thighs, the chest toward the knees and the head towards the feet.

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