Now bhastrikā: placing both auspicious feet on the thighs, this becomes padmāsana, destroyer of all sins.

This verse introduces bhastrikā kumbhaka, beginning with the required posture. Padmāsana (lotus posture) is described by placing both feet (pādatale ubhe) on the opposite thighs (ūrvor upari).

The feet are described as śubhe — auspicious or pure. This indicates the reverential attitude toward practice. Padmāsana is considered sarvapāpapraṇāśana — destroyer of all sins. This assertion reflects the understanding that postures are not merely physical but tools of spiritual transformation.

For bhastrikā, padmāsana is especially appropriate because it provides the stability needed for the vigorous breathing that characterizes this technique. The solid base of interlocked legs allows the torso to remain stable while the abdomen and chest move dynamically.