“May all be happy, may all be healed, may all be at peace and may no one ever suffer."
Place your chest on the ground and lie down. Place the head within the strong bar; Raise the legs as far as possible, keeping them as wide and straight as possible. Once you get used to the asana, stay in the asana for a minute, place your feet on the ground and rest for a while and practice the asana again. Similarly practice the asana 2/3 times daily.
Makar is a class of Aquatic animals. According to Hindu mythology Makar is the vehicle of Goddess Ganga. The existence of this Capricorn race is probably extinct. This asana is called Makrasana because it resembles the way a Capricorn lying on the bank of a river in the winter day, raises its tail and consumes the sun.