Mukta hasta sirsasana is a building block to reaching the fullest expression of the inversion: an extended headstand (sirsasana) without the support of the hands and arms. It is recommended to master tripod headstand before moving on to practice full headstand.
This supported inversion returns blood to the heart and brain, which refreshes the cardiovascular and lymphatic system, and has an energizing effect on the whole body. Those who engage in spiritual yoga practice may use this asana to redirect sexual energy into higher spiritual energy, or ojas, which is thought to increase wellness and promote a positive aura. Ojas is thought to assist in heightening other spiritual yogic practices as well.
Inversions, like mukta hasta sirsasana, help in opening the ajna (third eye) chakra. The reversed position of the body and the position of the head allows energy to flow to the third eye area. Not only does this pose offer mental clarity and renewed energy, it is also thought to help increase memory and concentration over time.