Execution technique https://www.julianalucky.com/post/mommy-and-me-yoga-benefits. We sit on our heels, and then lower our stomach to the hips, head to the floor. We take our hands back, we place them along the body. We relax the muscles of the back as much as possible and release all tension with each exhalation. We linger in the pose of a child for 10 deep breath cycles.
Simplifications. If the head does not sink to the floor, you can put a block or pillow under your forehead, substitute one fist on the other for support.
Benefit. It relaxes the muscles of the back, relieves pain in the lumbar region, and includes the parasympathetic division of the nervous system.