Poorvottanasana or the upward plank pose, this asana strengthens the wrists, arms, shoulders, back and spine and stretches the abdominal organs, spine and hips. It also helps improve one’s respiratory function and helps resolve any problems with digestion. Apart from all this it is also great to restore one’s thyroid functions.
Steps to do this pose: Lie on your back on your yoga mat with your legs together. Now fold your hands at the elbows and place your palms on either side of your shoulders, with the fingers pointing in the opposite direction as your hands. Now, exhale and rise up off the floor using your hands, keep your heels on the floor. Breathe normally in this pose. To return to your original position exhale and rest your buttocks on the mat.
Tip: If you suffer from a wrist or neck injury please avoid doing this condition.
Source: the health site