The base of mahamudra is very similar to janu sirsasana, which it resembles. The similarity ends there, however, because the main action of this pose is a strong axial spinal extension, which in turn arises from a deep application of the three bandhas (mula bandha, uddiyana bandha, and jalandhara bandha).
A simplified way of thinking about this position is that it combines a forward bend (flexion of the lumbar and cervical spine, a backward bend (extension of the thoracic spine, and a twist (axial rotation of the thoracic spine and the turning of the pelvis toward the extended leg).
A lack of flexibility in any of the structures listed earlier in the “Lengthening” section will lead to excessive activity in the “Working Section: muscles. This will lead to the expenditure of too much energy and demand for too much oxygen— which will make it impossible to maintain the bandhas.