This is a powerful position for anyone looking to strengthen and flatten the abdomen. It activates the arm and core muscles, energizing the whole body.
In addition, makara adho mukha svanasana can be an important asana on the path to gaining spiritual enlightenment. It can provide a rejuvenating effect for the yogi, while also allowing them to enter in the sort of meditative state that one needs to continue the journey toward understanding the inner Self.
Specifically, this asana is useful for stimulating the ajna (third eye) and the sahasrara (crown) chakras. Stimulation of the third eye chakra is linked to greater levels of concentration and focus, while the crown chakra needs to be well-balanced in order to attain wisdom, enlightenment and self-knowledge.