The plough pose is one of the 12 basic Asanas (postures) as taught by Guru of the Sivananda Yoga Vedanta Centers

In the Plough, your body is bent forward; this stretches your entire spine, particularily your cervical vertebrae and shoulders. Come up into a Shoulderstand, and inhale deeply. Exhale while lowering your feet to the floor behind your head.

Rest your toes on the floor, then lay your arms down flat. Hold for 30 seconds at first, but aim to build up to 2 minutes. If you cannot lower your feet all the way, keep your hands on your back for support. To come out, lift your feet off the floor, and slowly roll down. Relax in the Corpse.

You may try this variation if you are supple enough. Once in the Plough, lower your knees to the floor by your ears. Hook your arms over your legs. To come out, straighten your knees, then roll down as described above.

Objective: To stretch your cervical and thoracic regions.