The Plough Posture (Halasana)

This is one of the basic yoga postures.

Technique

While in the reverse posture, bring both legs over your head until the toes touch the floor behind your head. Try to keep your knees straight. Stretch the hands out towards your feet.
Breathe slowly and deeply from the abdomen and concentrate on the spine, especially where you feet the stretch taking place. Stay in this posture for about one minute.
To come out of the posture, just slowly uncurl the spine. Don't worry if you can't straighten your knees. In fact if you're a beginner, it will be virtually impossible for you to do this unless you do it later in the day. As the weeks go by, your spine will become more flexible and you will eventually be able to straighten your knees.
Benefits

This is the best posture for making the spine flexible. It stretches the spine as no other exercise can, opening up the spinal discs and stretching most of the spinal muscles and ligaments. This makes this posture very beneficial if you suffer from back or neck stiffness or arthritis in these areas. It also prevents these conditions. Since this posture rejuvenates the spine, and because the spinal nerves go to all parts of the body, it helps to rejuvenate the whole body.
It benefits the thyroid gland, liver and spleen, stretches and pulls the vertebrae.
Good for people suffering from stiffness, obesity, muscular rheumatism, enlarged liver and spleen, constipation, indigestion, and arthritis.
Time:

Retain the posture for five seconds at first. Gradually increase to four minutes by adding five seconds per week. Repeat from two to four times, adding one time every fourteen days.

Caution:

If you have not flexed up with other exercises before, do not attempt right away the final stages of this posture unless you have a naturally very flexible spine. Otherwise, do not try to touch the floor with the toes for a few days. Do not force the toes any lower than the spine will allow comfortably. Otherwise, you will injure the right muscle and the pain may last a few weeks! Please be very careful.

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