To prepare for this pose, the spine flexes, the scapulae abducts, and the hips and knees flex. Once the arms are in position under the legs, the actions that deepen the pose are the reversal of the preparatory ones; spinal extension, scapula adduction, and knee extension.
This opposition of actions in the spine and scapulae mean that muscles such as the spinal extensors and rhomboids are asked to contract from a very lengthened position (one of the more challenging positions from which to concentrically contract a muscle).
Because the arms are “bound” under the legs, there is the potential for forcing the action into vulnerable spots: The spine could over flex in the lumbar or thoracic regions, or the hamstrings could overstretch at their attachment on the sitting bones.