The description of Makarāsana in this transmitted text is different from the known modern practice. The posture is classically executed face down, resting on the abdomen and forearms, with legs extended.

It is an actively restful posture, different from Śavāsana because it maintains a certain conscious tension in the body. The crocodile is alert even while apparently sleeping.

For the modern practitioner, it is an alternative to Śavāsana when one needs to rest but maintain some energy in the practice. It is useful between more intense postures.