Another name for Sama Asana is Gupta Asana. Sama in Sanskrit means equilibrium. In this posture, body remains in a symmetrical position and, therefore, it is named Sama Asana. It is basically a Asana for meditations.
TECHNIQUE
Sit erect in upright position keeping your supine straight.
Stretch out both your legs together, hands by the side of your body, your palms resting on ground, and your fingers together pointing forward.
Now fold one leg at your knees and put it against the joint of your other thigh.
Fold your other leg and put it near the joint of your other thigh.
Put both your hands on the knees in Janana Mudra, a traditional posture of the hand formed with tip of the thumb touching tip of the index finger.
When returning to the original position, first stretch out your right leg.
Then stretch out your left leg and keep both your legs together.
BENEFITS
It strengthens backbone and improves its functioning.
It stabilizes pulse rate.
With this Asana concentration is substantially improved.
This Asana also tones abdominal muscles.