Now, Kūrmāsana: place the ankles beneath the scrotum, crossing them. The experts in āsanas call this Kūrmāsana.

Kūrmāsana, the “tortoise posture,” receives its name from the retracted form the body adopts, like a tortoise inside its shell.

This version of Kūrmāsana differs from the posture of the same name in other texts (where the legs extend over the shoulders). Here, a seated posture with ankles crossed beneath the genitals is described.

Vyutkrameṇa — “in reverse order” or “crossing them” — indicates that the ankles are crossed, similar to Siṃhāsana but with different orientation.

The image of the tortoise is significant in yoga. Kūrma was an avatāra of Viṣṇu; moreover, pratyāhāra (sense withdrawal) is frequently compared to a tortoise retracting its limbs. This posture facilitates that withdrawal.

Vicakṣaṇaiḥ — “by the experts” — indicates that this instruction comes from experienced masters, not from theoretical speculation.