Though this asana's name is derived from the Sanskrit word for crocodile, the name, Makara, also refers to a mythological marine creature. Makara is associated with the astrological sign/constellation of Capricorn, and was said to be the mount for Lord Varuna, the god of winds.
Makarasana is regarded as a powerful posture for combating stress and entering into a relaxed state of mind. Makarasana can be highly useful for yoga practitioners who suffer from fatigue, high blood pressure, anxiety and other health problems.
In spiritual practice, makarasana opens the svadisthana (splee on sacral) chakra. This allows kundalini energy to flow more freely through the chakra. Because it is a prone position that involves little physical effort, makarasana is ideal for entering deep meditation or prolonged periods of pranayama.