Sit with the legs stretched out straight. Pull back buttocks a little so that you are directly on sitting bones and lower back is strong.
Feet are slightly apart.
Hands on knees to start, eyes closed, breathe easily.
Lean forwards and hold big toes with fingers. Keep head looking forwards (with no strain).
Inhale slowly an fill the belly and allow it to expand into a barrelled abdomen. Again no strain.
Hold the breath in for a short while and hold belly expanded.
Then exhale and let belly sink slowly. Repeat 5 to 10 times, with no effort.
Avoid if pregnant or if you have stomach disorders or hernia.
The practice stimulates manipura chakra.