Benefits
"This asana cures stomach pains and tones the liver, the spleen and the kidneys.  It also relieves stomach pain during menstrual periods.  The heart beats are slowed down and the spinal nerves rejuvenated.  Any depression felt in the mind is removed if one holds the pose for two minutes or more.  The posture is a boon to people who get excited quickly, as it soothes the brain cells.  After finishing the asana one feels calm and cool, the eyes start to glow and the mind feels at peace.  Persons who feel heaviness in the head, flushing and any discomfort while attempting Sirsasana, should do Uttanasana first; then they will be able to do Sirsasana (the head stand) with comfort and ease."   Light on Yoga by B.K.S. Iyengar