Now Viparīta Karaṇī: Whatever perishes in the body, all that is preserved by inversion.The navel above, the palate below;the sun above, the moon below.

This verse introduces Viparīta Karaṇī, the reversal mudrā, explaining its fundamental principle.Viparīta means inverted or opposite;karaṇī is that which does or causes.The practice reverses the normal relationship between sun and moon in the body.

In tantric physiology, the sun (bhānu or sūrya) resides in maṇipūra near the navel, while the moon (śaśī or candra) is at the head, in the region of bindu.Normally, lunar nectar drips downward and is consumed by solar fire, causing aging and death.By inverting the body, this relationship is reversed: the sun is above the nectar and cannot consume it.

Ūrdhva-nābhir adhaḥ-tālu — navel above, palate below — describes the physical position.Technically it can be sarvāṅgāsana (shoulder pose), śīrṣāsana (headstand), or the specific position of viparīta karaṇī mudrā with the legs elevated and the torso angled.The essential thing is that the abdominal region is higher than the head.