Sarvangasana, or lying on your back with your hands supporting your lower back, is the starting position for this pose. Bring next, bring the legs into padmasana slowly. The shoulder stand stance, known as Padma Sarvangasana, is English's lotus pose.
Padma Sarvangasana stimulates breathing and circulation.
The visuddha (throat) chakra is related to the padma Sarvangasana pose. Therefore, attention and concentration can be directed into the throat chakra while holding this posture to enhance these advantages.
In addition to enhancing blood circulation, Padma Sarvangasana also aids in respiration.
Also, the pose relaxes the brain helping with mild stress and depression. You can concentrate on the Vishuddhi Chakra while you are doing this to promote these benefits.
Formation Of The Posture By Himalayan Siddha Akshar