Benefits: Provides internal time (head and face are down) with no comparison to others. Relieves the spine. Develops flexibility and strength in legs and shoulders. Inverted position of the upper body is good for regulating glandular functioning (hormones).
Note on doing the pose: Aim to get the apex of the pose (below the navel) high. Hands should be completely spread and feet should be placed body-length away from the hands.