This is the counter pose of Paschimottanasana and should be practiced after it.
Stretch your legs forward and try to place the soles of your feet on the ground as far as possible. Place your hands on the ground beyond your waist. Start inhaling and while doing it raise your body, putting its weight mostly on hands. Bend your neck backward and try to put the soles of your feet fully on the ground. Look backwards and raise your chest up.
It strengthens the shoulders and relieves abdominal stiffness. The spine gets strength and entire nervous system in toned up.