Krishna – Ram

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Hare ^ Kr-i-ish ⁀ na …. Ha ^ re Krishna ⁀ a  
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Krishna Krishna …. Hare Ha
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re
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Hare ^ Ra – a⁀ ma …. Ha^re Rama⁀a  
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Rama Rama …. Hare Ha
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Hare Rama Rama  
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Ram
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Sita Rama Rama  
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Ram
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Hare Rama Rama  
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Ram …. Sita  
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Ram

 
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Hare Rama Rama  
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Rama Rama  
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Ram
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Sita Rama Rama  
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Rama Rama  
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Ram
 
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Hare Rama Rama ^ Ra-
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ma Rama  
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ram
 
Sita Rama Rama ^ Ra-
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ma Rama  
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Ram

Posted in YTT

Gravity

In my teacher’s Sunday class today she told us a story about how she visited a chiropractor and the chiropractor asked her to stand with one foot on one scale and another foot on another scale. Being a great yogi, she was assured that both scales would be the same since she has done Yoga for such a long time and understands Samasthiti (equal stance). To her surprise there was a noticeable difference between each side. So that story got me thinking. Often we are instructed, instruct, and feel as if we are centered in postures and I wondered how much of that is simply in our heads.

So, I went home and did a few poses on scales and recorded the outcome in the chart below in terms of percentages. Granted, I was TRYING to be centered. And when I felt as if I was as centered as could be I had someone write down the weights.

Pose%%
Tadasana48.42% Left Foot51.57%  Right Foot
Warrior 261.14% Front Leg38.86% Back Leg
High Lunge64.71% Front Leg35.29% Back Leg
Handstand45.71% Left Hand54.29% Right Hand
Star Posture50.29% Left Leg49.71% Right Leg
Downward Dog50.29% Hands49.71% Feet
Yogi Squat47.86% Left Foot52.14% Right Foot

On average, I have about a 9.84% difference with Warrior 2 and High Lunge serving as major outliers. Excluding those, I have an average of 3.84% imbalance mostly toward the right.

Before we go further let’s consider some physiological points and weight considerations if we bisected a body down the center.

On our left we have the heart, spleen, and stomach but on our right, we have the liver. The liver outweighs the stomach, spleen, and starts to even out with the added weight of the heart. Everything else is evenly distributed except for the added weight of the dominant side muscle mass which in most cases wouldn’t serve to be a great deal of weight.

Then there’s the question of food. According to the Healthy Journal we carry about 6 pounds of food and food waste in our intestinal tract at any given time and as you know the contents of the intestinal tract could be slightly off balance depending on where it’s sitting in the body. But, overall, for the average person who eats regularly, and has a normal digestion tract, the contents should be evenly distributed.

According to American Academy of Orthopedic Surgeons more than 50% of people have Limb Length Discrepancy, where one limb is longer than another. This could be a source of weight imbalance. However, for normal cases of Limb Length Discrepancy the length differences are not significant enough to give us more than a few ounces of additional weight on one side.

Considering all of that, let’s assume we’re about average. Average all the stuff. A normal person. And we do Yoga so we’re probably pretty balanced in terms of most muscle movements. So. Where does that leave us with the Warrior 2 and High Lunge? To get closer to this question I had to do another project. Basement teeter totter. Makeshift basement teeter totter. Probably dangerous makeshift basement teeter totter with a plank of wood and a leg roller.

So, I did that. And the interesting thing about being on the teeter totter is this. When I asked myself to center evenly on one side or another, I didn’t really do so by manipulating my weight, pressing more, shifting more, losing the posture. No. What I did was find the center of gravity.

Our center of gravity lies approximately here when standing in Tadasana:

When I extend one leg out to the left, and one leg out to the right, my center of gravity doesn’t change all that much. When I step one leg forward and one leg back like in High Lunge, my center of gravity changes about 7 inches toward the back. This means I must move backwards about 7 inches on the plank of wood so that the 61.14% front leg weight can compensate for the lower 38.86% back leg weight. Similar with warrior 2 except the compensation was a little less.

So, what does this all mean? I assume that if we did some more testing, we’d come across some variance in results. Maybe I’m just super balanced. Maybe it’s Yoga. Maybe I can’t measure very well. Maybe my sagittal plane is quite even with my frontal and traverse plane.

But what if it wasn’t? What if I had more weight on one side than the other? What if I did have an exceptionally long left leg adding many pounds to one side of my body? Below is another image of the center of gravity. As the figure bends forward his center of gravity moves with him. Just as I did with the teeter totter, and just as I did in every single Yoga pose that I did.

And below here an image of added weight. As the figure has added weight on one side, he shifts laterally moving the center of gravity toward his left.

If instead of 1 item like a suitcase on one side, if I had a larger item that required both hands, like a barbell. Or if I were standing on my hands, like in the handstand which I measured 54.29% on my right side two things may happen. In the case of the barbell, I may slide the barbell to the left, or to the right depending on the strength of the muscles supporting the barbell shifting its center of gravity. Or, in the case of a handstand, I may lean into the naturally stronger arm.

The long-term effects of injury, sprains, weaker and stronger muscle groups and an unwillingness to attempt to notice imbalances such as these could lead to long-term adverse reactions. The harmful side of physically being slanted could be tremendous because of the impact of long-term compensation. Joints wear out faster, ligaments stretch out, we tear muscles, we permanently alter our skeletal framework in a negative way like scoliosis. So if we are compensating in Yoga, if something is not comfortable, let’s try to stop and observe what’s going on. Outside of that advice, I am not a medical professional so let’s leave the long-term effects of this behavior to doctors and chiropractors.

The Dharma of the Thing

From a Yogic perspective what I see in this example is this. We move the center of gravity until everything is ok, we are stable and centered. We move up or down a slanted plank. We lean right or left when carrying something in our hand and shift weights to stronger muscle groups to make the burden more comfortable. While this is true in the physical world, it can serve as a great metaphor for how we respond to the world around us. How we deal with other people. How we handle our own wellbeing.

Mentally, we do this too. We frame, re-frame, we suppress, we tell ourselves stories about the cause and effect of things. We paint a mental picture of our environment that conforms to the schematics we have pieced together over time in our heads. For normal people this means external attribution of things that go wrong, and an internal attribution for things that go right. For depressed people, this means a confirmation of how their negative mind matches the world around them when things are not good, and dismissal of things when they are good. Yet somehow, cognitively speaking, our minds are always leaning toward the left, sliding our center of gravity back, pressing more into our left shoulders.

It may do this with drinking, medication, binge watching television shows, excessive exercise, knitting, or any number of possible solutions. “The solution” that is, to the question not being asked. The question being asked is how do I make it more comfortable when the real question should be, how do I make sure I am balanced?

Humans have an amazing capacity for survival. To become used to situations, to make the best out of situations. People in war-laden countries, or people in a place where healthcare or food is not available. People in prisons. People in horrible work conditions. People in bad relationships. People get used to all kinds of things. People forget what they wanted. Where they were going. People experience learned helplessness and become blind toward change. People procrastinate and say maybe tomorrow, or maybe when this is right and that is right, and this is done, and this is different. People are blind. People are blind and their memories are poor, and their cognitive functions are always looking out for them. Making it easier. More comfortable.

But what if we all stopped. Took a deep breath. And no matter what faced us, faced it? Is my left arm too weak to hold half my body? Build your left arm up. Is it easier to suffer in a situation I don’t want to be in or is it fear that binds me? Face your fear. Is the silence of stopping and asking and listening for the answer painfully deafening? Turn the sound all the way up! The best thing for us to do from time to time is to stop adjusting. Stop shifting. Face the reality of the situation and stop staying busy to avoid the silence of an answer we’d rather not hear. Stop wanting for a minute. Stop going toward that center of gravity and be the center of gravity. Don’t be the constant shift toward an ever moving center. Be the center that you already are.

In all our endeavors, in all the things you learn, and accomplish, and experience there is a moment. In all your life there is a moment. The moment where everything is still, and true, and silent. There in the moment, infinite stillness presents itself. Reality presents itself. That moment is not something separate from you. It’s reality. It is you. You are it. The moment is forever infinitely present whether your eyes are opened or closed. Whether you’re doing Yoga or washing the dishes. Working. Walking. Driving. Whatever you’re doing there is that moment. It’s been here all along. It won’t go anywhere.

There in that moment everything that you can identify as true is reality. And that moment is not something separate from anything else. From the first time you remember thinking, “I am..” all the way until now, “I am reading this paper”. There is that moment with the same reality. Physical things may have changed, but once you recognize this moment you won’t ever forget it. Because it’s so real and sweet. Because it’s honest. Because it’s where we need to go from time to time, removing the dreadful Maya that blinds us, and looking at our reality head on, with serenity, strength, and joy.  And the only way to get there is to stop going anywhere. Breathe.

Update: A few days later. I was thinking about the lesson obtained from this mental exercise and found a very real way of application. For me, I find that when I sing someone else’s song. Even though it was needed and probably still is to learn new techniques and to find my voice and to become comfortable singing in front of others. However, when I do that, I am moving toward their center of gravity. To learn the lesson here, when I sing my own songs, I am the center of gravity. My own voice. My own center. Balanced.

-HealthyJournal.com
-Healthline.com
-https://danielrgray.com/center-of-gravity-and-ground-force-reaction-how-they-help-create-power-and-speed/
-American Academy of Orthopaedic Surgeons https://orthoinfo.aaos.org/en/diseases–conditions/limb-length-discrepancy/#:~:text=Description,being%20and%20quality%20of%20life.

Posted in YTT

Shoulder Imbalance in Yoga

About a year ago I quit the gym, stopped swimming, stopped lifting weights, and stopped going to exercise classes. In exchange, I signed up for membership at a Yoga studio and filled all my exercise time with Yoga and learning to become a Yoga teacher. Right before the change, I went to the doctor for shoulder pain I was having. He gave me a cortisone shot and chalked it up to the exercise schedule I had. So about 8 months into my new past time, the pain began coming back. If the pain was caused by repetitive motions, swimming, and lifting weights using the same routine, why was it coming back when all I was doing was Yoga?

So, I began to do what I was taught. I began to really take notes on what my body was doing, the way I pushed and pulled and lifted and stretched. And one day I went to my teacher’s class, and she used a strap technique that we refer to as “shoulder flossing”. I immediately felt excruciating pain in my shoulder and realized that in most of the classes I taught, and most of the classes I took, we were only building strength in our shoulders. We didn’t spend a lot of time increasing mobility in our shoulders.  

Lesson 1: Find Mobility in your shoulders

So, from that day forward I began to talk about it, think about it, and teach the importance of shoulder mobility and began putting shoulder mobility exercises into all my classes. But the pain didn’t go away. It was better, but it didn’t subside completely.

I was at home one day and was stretching my shoulder contemplating having it surgically removed when I began to just think about what would feel good for my shoulder beyond more mobility. I went downstairs to the basement and picked up a 10lb dumbbell. Not enough. Then a 25lb dumbbell. Not enough. Then a 35lb dumbbell. Then I began moving it around with a common exercise referred to as a single-arm bench-supported row. A similar exercise can be achieved with a Kroc row when you are standing or by rowing if you have a row machine. The point is what felt good was pulling. Using my arm and shoulder to pull something rather than push, as we so often do in Yoga.

Lesson 2: Need more pulling to counter all the pushing

Single-arm bench supported row

So, with that said, there are 2 issues. One is, I’m already injured. Two is once I’m healed and balanced how can I use Yoga to prevent this sort of thing from happening again and more importantly how can I teach so that I can help my students like Jen, who like the more aggressive intense side of Yoga?  Let’s look at the specifics of what’s happening.

When you take your arms overhead, the deltoid can raise the arm to about 80 degrees from the body. (T-Shape) At this point, the deltoid can’t do much more lifting on its own: the arm bone is almost level with the shoulder, and from this angle, the deltoid can only pull the arm bone into the joint rather than lift it higher. As the arm continues to rise, the deltoid relaxes and the supraspinatus jumps in to help it raise the arm for the next 30 to 40 degrees, after which the deltoid can resume its work. Due to this mechanism, a shortened deltoid muscle can cause the arm bone and the acromion process to pinch the supraspinatus. (Keller)

In Yoga we do a lot to help build our deltoid muscles. Here is a list of common poses that strengthen our deltoids:

  • Plank (Phalakasana)
  • Side Plank (Vasisthasana)
  • Downward Facing Dog (Adho Mukha Svanasana)
  • Dolphin (Makarasana)
  • Forearm Plank (Phalakasana)
  • Chaturanga Dandasana
  • Headstand
  • Handstand
  • Crow

The problem with a strengthened deltoid and a weak supraspinatus is the aforementioned pinching. It’s the strength of one muscle against the weakness of another that causes the imbalance in the muscles and joints and thus, the pain in the shoulder. Relaxing our shoulders isn’t enough to stop the imbalance because relaxing our shoulders often relaxes both the deltoid and the supraspinatus.

Here are some common poses that we do to relax the shoulders:

  • Thread the needle
  • Wide leg forward fold with clasped hands
  • Sarva Hita Asana “The Crawl” (windmill arms 1 at a time)
  • Raising our shoulders up and back in a circle
  • Shoulder flossing  or shoulder circles with a strap
  • “Shoulder Circling” with fingertips on shoulders
  • Hasta Uttanasana (cross hands above head)
  • Gomukhasana
  • Garudasana – Active push and pull with the arm bind
  • Prone Shoulder Stretch Pose

And finally, some things we can do to counter common push movements:

  • Sphinx and consciously pull your body forward
  • Dandasana with strap or resistance band.
  • Pada hastasana, Hand under foot pose if you have the mobility
  • Seated Leg Lift. Use your foot to pull away from your shoulders by holding your foot up with your hand.
  • Strap movements. Use the resistance from one arm and pull with the other on both sides.
  • Upward Plank pose. Place a Yoga blanket, folded to about the size of a Yoga mat, directly on the floor. Lie belly-down on the blanket and reach your arms forward to frame your ears with your palms on the floor (your entire body, except for your arms, is on the blanket). On an exhale, keep your palms firmly on the floor and pull your body forward toward your hands as your torso raises to upward facing dog. (Rawlings)
  • Reverse Plank Pose
  • Sidelying External Rotation. On your side, with a block or weight (2lb) place your elbow on your side ribs with weight straight out from your body and with your elbow and arm on your body lift or rotate the weight upward.
  • Full Can. Using just your hand or a 1lb or 2lb weight hold the weight like a can of soda 45 degrees from your body, lift to about a 90-degree angle, and lower.
  • 90/90 External Rotation. In tabletop, with your hand or weight, bend our elbow 90 degrees and raise and lower your hand rotating your shoulder.
  • Prone Y. In tabletop, bring your hand with or without a weight straight out 45 degrees and squeeze your scapula as you raise and lower your hand.
  • Warrior 2. Rotate hands to face the back corner of the room. Rotate the hands to face the ceiling
  • Standing Deltoid Stretch. Straight arm across the chest, lightly pressing the elbow with the opposite hand

By making some slight conscious decisions in our Yoga classes, we can be on our way to a more balanced Yoga life. Your shoulders will thank me 2 to 5 years from now! If you have any ideas how we can add some “pull” to our Yoga please share!

References:

Keller, D. (2007) How to Heal (and Prevent) Shoulder Injuries. Yoga+ Joyful Living  https://docplayer.net/10965335-Asana-solutions-by-doug-keller.html

Mitchell, Sally. (2022) Yoga Shoulder Strengthening Poses. Body Flows Yoga Retreats https://bodyflows.com/articles/Yoga-for-beginners-shoulder-strengthening-9-poses.php

Y, A. (2020) Muscular Imbalance Created by Yoga Practice? Yoga Anatomy. https://www.yoganatomy.com/muscular-imbalance-push-vs-pull-in-Yoga/

Rawlings, J. (2022) Does Traditional Yoga Lead to Muscular Imbalance? Yoga International. https://yogainternational.com/article/view/does-traditional-Yoga-lead-to-muscular-imbalance-part-1

Rawlings, J. (2022) Does Traditional Yoga Lead to Muscular Imbalance? Yoga International. https://yogainternational.com/article/view/does-traditional-Yoga-lead-to-muscular-imbalance-part-2

Horan, M. (2022) Conversational Dialogue. Jai Yoga School. https://jaiyogaschool.com/

Posted in YTT

Yoga Poses For Lower Back Pain Relief

Lower back pain affects many people. It can cause a lot of discomfort and even interfere with your day-to-day activities. Luckily there are a few Yoga poses that can help you with lower back pain relief. Yoga can help you strengthen your core muscles, improve your balance, and reduce pain. There are many different poses that can help you get relief, but these are some of the most effective.

The benefits of Yoga

Yoga is a great way to relieve lower back pain. It is a practice that has been used for thousands of years. Yoga can be an effective way to reduce stress and improve your overall well-being. It can also be a safe and effective way to relieve lower back pain. Yoga is a great way to stay healthy and improve your back health. It is important to find the right practice for your body. Find a safe, effective, and enjoyable practice to help you deal with lower back pain. Yoga is a great way to practice mindfulness, which can help you to relax and reduce anxiety. This can help you to cope with lower back pain.

The best Yoga poses for lower back pain

If you suffer from lower back pain, it is important that you find a way to relieve the pain. Yoga is a great way to do this. Yoga poses are designed to relieve pain in the lower back by strengthening the lower back muscles. The following Yoga poses are the best Yoga poses for lower back pain relief. The best Yoga poses for lower back pain relief include:

1. Downward Facing Dog
2. Child’s pose
3. Cobra
4. Bridge
5. Warrior I
6. Warrior II
7. Mountain Pose
8. Wheel Pose
9. Tree Pose
10. Seated Forward Fold
11. Seated Wide-Leg Forward Fold
12. Seated Forward Bend
13. Standing Forward Bend

Benefits of the poses

The lower back pain can be due to a variety of different causes. Yoga poses are a great way to relieve and prevent back pain by building strength, stretching, and stimulating the muscles and tendons around the lower back.

Conclusion

Yoga is a great way to relieve back pain. It is also a great way to help promote endurance, flexibility, and strength. It is important to know which poses are best for your body type and back pain. There are poses that will stretch the muscles in your lower back, while others will stretch your hips, hamstrings, and shoulders. If you are looking for a pose that will give you relief, you should try the poses above for lower back pain relief.

Posted in YTT

Pranayama Effects on Pulmonary Functions

Pranayama is the art of breath. Breath is a way to cleanse and nourish the body, mind, and spirit. Pranayama is also a form of meditation that can be practiced for health benefits. The Journal of Alternative and Complimentary Medicine states that 30 minutes of Pranayama breathin can lead to some health benefits such as reducing your blood pressure, improving your mood, and reducing stress. Try to incorporate Pranayama in your daily routine by sitting down and doing it for 5 minutes before you take a break.

Yoga has been shown to have many benefits, but one of the most important benefits is the ability to maintain better blood oxygenation. In a study published in the Journal of Hypertension, slow yogic breathing was found to be more effective than slow normal breathing for maintaining a healthy blood oxygenation level. Slow yogic breathing can be done in a variety of ways, but it generally consists of inhaling deeply and exhaling slowly.

According to S-Vyasa University, Pranayama maintains and regulates cardiovascular function. It is a breathing technique that has been used in Yoga and meditation for thousands of years. There are many benefits of practicing Pranayama such as increasing oxygen levels in the blood, improving mental clarity, reducing stress, and improving sleep quality. It also helps improve physical performance.

Breathing is an important aspect of life. It is necessary for survival, and it also has a tremendous impact on performance. Research has shown that breathing techniques can help improve performance in a variety of activities, including running. Techniques such as Pranayama breathing techniques have been shown to help runners increase their breathing capacity and reduce the oxygen cost of exercise.

Poor breathing patterns can result in a variety of health problems. When you have poor breathing patterns, it can cause your lungs to be too small, preventing the oxygen from getting to your blood. This can result in shortness of breath, lack of energy, and even heart failure. Poor breathing patterns can also cause your stomach to not digest food properly, which can lead to bloating and gas.

Poor Breathing Patterns

  • Holding inhaled breath while trying to perform activity
  • Opposite breathing
  • Sucking belly in during inhale, expanding belly while exhaling
  • Exaggerated/Forceful breathing
  • Mouth breathing

The Science

Inspiratory muscles are the muscles that are used to inhale air into the lungs. Expiratory muscles are the muscles that are used to exhale air out of the lungs. When you inhale, these muscles contract and pull air into the lungs. When you exhale, these muscles relax and push air out of the lungs. These muscles are present in the chest, abdomen, and diaphragm.

Expiration is relatively passive; the inspiratory muscles work significantly harder than the expiratory muscles. As a result, they are more susceptible to exhaustion. Inhaling against resistance is one approach to strengthening these inspiratory muscles. Nasal breathing provides more resistance than mouth breathing. Insert use of breathing masks by pro athletes.

Inspiratory Flow Resistive Loading, IFRL. Progressive muscle training to condition respiratory muscles. Breathing muscles’ strength can increase by up to 50% using IFRL.

The brain triggers your body to inhale when the level of CO2 increases to a threshold.
A common myth is that breathing is triggered by the decrease in oxygen in your blood. Holding one’s breath after an exhale creates an air thirst and gives your inspiratory muscles an extra boost to breathe in air. In theory, causing these muscles not to work as hard.

Nasal Breathing

Sit comfortably in a cross-legged posture, inhale through the nose and notice the abdomen moving outwards as you exhale the abdomen should sink in. Consider this like an action of inflating and deflating a balloon, the stomach is this case. If you find it hard to practice this while being seated, lie down on the floor in the supine position and practice the same, do observe the movement of the stomach up and down, it ensures that the diaphragm is being engaged in the right order of breath. Start with 1-minute practice and slowly progress to 3 minutes. Repeat 3 times.

YOGIC BREATHING

The right lung has 3 lobes, and the left lung has 2 as the heart takes up some space. Yogic breathing utilizes all lobes of both lungs. To practice, take a comfortable seated posture and inhale through the nose and notice the outward movement in the abdomen, inhale further and notice the subtle outward and upward movement in the chest, finally inhale further and observe subtle outward and upward movement in the upper chest and clavicular region (collar bones). Exhale in the reverse order first relaxing the collar bones / upper chest then the chest and lastly the abdomen. This practice will train the berating muscles and make them stronger and help increase lung capacity.

Breathing for Runners

Inhale for 3-4 steps, exhale for 3-4 steps, hold 1-2 steps

Journal of Alternative and Complementary Medicine
Journal of Hypertension
S-VYASA University
Geeks on Feet

Posted in YTT

Balance

In whatever position one is in, or in whatever condition in life one is placed, one must find balance. Balance is the state of the present – the here and now. If you balance in the present, you are living in eternity. 

– BKS Iyengar

Posted in YTT

Intentions

Emily, one of my favorite Yoga teachers once gave a Dharma talk on intentions. What made this one real and profound for me was her explanation of how we as humans are always doing stuff, adding stuff, making lists, busy with our day-to-day lives, busy with keeping busy, busy with lists of lists and things to buy and do and get to keep more busy.

That day, she asked us to set an intention to give something up. To intentionally not do something. It was amazing. It was the perfect Dharma talk, and she kept it coming back the entire class, release, let go, ishvara pranidhana, ease into the posture, etc.

When I got home, I remembered. I don’t always. But that one was right there in my mind. Seeded. And the intention I set that day, in her class, has never been broken. It was released completely without prejudice.

As Yoga teachers, we must be aware of the impact we can have on people. Dharma talks are not easy for every Yoga teacher to do, and it takes time, experience, and patience to become skilled in the craft. If you had one characteristic to bring with you, bring authenticity. And with that authenticity, let your light shine and share thoughts and ideas. That’s all it is. Share your thoughts on your path to Samadhi.

Posted in YTT

Yoga Taxes New York State

DISCLAIMER: THIS DOES NOT CONSTITUTE LEGAL ADVICE OR THE CURRENT OPINION OF ANY CITED SOURCE. IF YOU HAVE QUESTIONS, PLEASE SEEK COUNCIL WITH YOUR TAX ATTORNEY AND/OR CERTIFIED PUBLIC ACCOUNTANT.

All business receipts from the services provided by “weight control salon, health salon, or gymnasium” facilities are subject to local sales tax 1 . However, the facility that offers only instruction in Yoga is not a “weight control salon, health salon, or gymnasium” 2 . The charges by Company X for the use of its facilities do not constitute charges for admission to a place of amusement. Therefore, its fees are not subject to sales tax on admission charges 3 . The customers do not control any social or athletic activities, do not participate in the management of the facility or in the selection of other participants, or possess any proprietary interest in Company X. The number of participants is restricted solely because of the physical size of the facility. Therefore, Company X’s facilities are not social or athletic clubs 4, 5, 6 . Accordingly, Company X’s charges are not subject to tax as dues paid to social or athletic clubs 7 . Yoga is not specifically taxed under special consideration 8 . Yoga and Pilates are treated separately. Yoga is not an “exercise activity,” while Pilates is an “exercise activity” and is subject to New York City Sales tax 1 . By offering Pilates, the facility qualifies as a “gymnasium” 9, 18 . If Yoga classes are taught in a facility that provides exercise equipment or Pilates classes and otherwise qualifies as a health and fitness facility, the charges for Yoga instruction are subject to New York City’s local sales tax. If you sell tangible personal property anywhere in New York State, you must register for sales tax purposes, collect tax, and report these sales as instructed on your sales tax returns 18 .

“We conclude that instruction in Yoga is not an exercise activity because Yoga generally includes within its teachings not simply physical exercise, but activities such as meditation, spiritual chanting, breathing techniques, and relaxation skills.”

– New York State Taxation and Finance 2012

Company X’s retail sales of non-clothing products (mats and other accessories) are subject to both the State and local sales taxes unless an exemption applies 10, 11 . If Company X rents mats, those rental fees are also subject to State and local sales taxes. Effective April 1, 2012, Company X’s sales of items of clothing are exempt from the State and New York City local sales taxes if the item is sold for less than $110. Articles of apparel sold for more than $110 8 . Fees paid by members to store their mats are subject to State and local sales tax 12 13 . Real Property tax exemption is possible based on the type of organization, subject to Senate and Assembly approval. See Yoga Anand Ashram, Amityville, Babylon, Suffolk 15 and Foundation for Study of American Yoga and Tibetan Buddhist Doctrines Inc 16, 20 . Yoga as a religious philosophy is not a conventional religion. But, as one court has said, the “legal status of the realtor’s corporation purposes is not altered by the fact that its doctrines are unconventional. 21 ” In Addition, it doesn’t need to be a recognized religious sect or denominational church 22 . Nor does the fact that physical training is a purpose disqualify it when this activity is strictly in furtherance of the primary objective.

You may purchase products that you intend to resell to your customers, such as Yoga mats, bottles for water or other beverages, gym bags, towels, fitness apparel, and training aids that you intend to resell to your customers without paying sales tax by giving your supplier a Form St-120 18, 19 . All equipment purchases for use in your business are subject to state and local sales tax at the time of purchase.

As a Yoga teacher, depending on whether you’re a contractor and treat expenses as a business expense or an employee and treat business-related purchases as a job expense, you can deduct specific classifications of purchases from your tax liability. For example, Independent contractors may be able to deduct the cost of items such as these on a Schedule C Federal tax form:

  • The percentage of the monthly costs of maintaining your home, if you have office space there dedicated solely to your Yoga business.
  • Yoga professional memberships (Yoga Alliance, YogaGlo and Gaiam)
  • Malpractice and liability insurance
  • Legal and professional services
  • Music and music subscriptions for classes (CDs, iTunes Music, Spotify, and Pandora)
  • Aromatherapy, essential oils, and supplements for classes
  • Yoga certification fees and training expenses
  • CPR training and certification required for teaching Yoga
  • Yoga website subscriptions for your business (e.g. YogaGlo)
  • Continuing Yoga education (Yoga and meditation workshops, classes, and seminars)
  • Yoga apparel for teaching your classes

If you’re an employee, you could fill out a Schedule A form and follow the guidelines of the filing.

References:

  1. Section 11-2002(a) Administrative Code
  2. NYT-G-12(1)S (2012) Application of State and Local Sales Tax to Facilities that Provide Yoga Instruction. New York State Department of Taxation and Finance
  3. 1105(f)(1) Tax Law. New York State.
  4. TSB-A-00(26)S (2000) Advisory Opinion. New York State Department of Taxation and Finance.
  5. 1101(d)(13) Tax Law. New York State
  6. (5)(7) 527.11(b) Sales and Use Tax Regulations
  7. 1105(f)(2) Tax Law. New York State
  8. 1105(c.) New York State Tax Law
  9. NYT-G-08(2)S (2008) Taxability of Fees Paid for Pilates Classes and Personal Instruction at Weight Control Salons, Gymnasiums, and Similar Establishments in New York City.
  10. 1105(A) Tax Law. New York State
  11. 1210(a)(1) Tax Law. New York State
  12. 1105(C ) Tax Law NYS
  13. TSB-A-08(64)S (2008) Advisory Opinion Storage Fees
  14. TSB-M-12(3)S State and local taxes on clothing and footwear
  15. Summary of 2004 Real Property Tax Legislation
  16. Cumulative Index
  17. ST-615 (TB-ST-615)
  18. New York City Health and Fitness Facilities
  19. Form ST-120
  20. Opinions of Counsel SBEA No. 58
  21. People ex rel. Watchtower Bible and Tract Society v. Mastin, 191 Misc. 899, 80 N.Y.S.2d 323
  22. People ex rel. Outer Court of the Order of the Living Christ v. Miller, 161 Misc. 603, 292 N.Y.S. 674, aff’d 256 App. Div. 814, 10 N.Y.S.2d 208, aff’d 280 N.Y. 825
  23. Buffalo Turn Verein v. Reuling, 281 N.Y.S. 545
  24. TSB-A-14(18)S (2014)
  25. Tax Deductions
Posted in YTT

A Standard Yoga Sequence

5 Classic Sun Salutations

  • Mountain (Tadasana)
  • Upward Salute
  • Forward Fold
  • Halfway Lift
  • High Lunge Rt. Leg (5)
  • Low Lunge Rt. Leg (5)
  • Plank
  • Chaturanga
  • Upward Dog
  • Downward Dog (3)
  • 3-Legged Dog Rt. Leg
  • Pigeon Rt. Leg (5)
  • Plank
  • Chaturanga Flow to Downward Dog
  • Downward Dog (5)
  • High Lunge Lt. Leg (5)
  • Low Lunge Lt. Leg (5)
  • Plank
  • Chaturanga Flow to Downward Dog (5)
  • 3-Legged Dog Lt. Leg
  • Pigeon Lt. Leg (5)
  • Plank
  • Chaturanga Flow to Downward Dog
  • Downward Dog (5)
  • Step or hop to front of mat
  • Half-Forward Bend
  • Forward Bend
  • Upward Salute
  • Mountain

Standing Series

  • Warrior 1 Rt. Leg (5)
  • Warrior 3 Rt. Leg (5)
  • Warrior 2 Rt. Leg (5)
  • Reverse Warrior Rt. Leg (5)
  • Triangle Rt. (5)
  • Half Moon Rt. (5)
  • Revolved Triangle Rt. (5)
  • Plank
  • Chaturanga Flow to Downward Dog
  • Downward Dog (5)
  • Step or hop to front of mat
  • Half-Forward Bend
  • Forward Bend
  • Upward Salute
  • Mountain (Tadasana)
  • Repeat Standing Series on Left Side
  • Warrior 1 Lt. Leg (5)
  • Warrior 3 Lt. Leg (5)
  • Warrior 2 Lt. Leg (5)
  • Reverse Warrior Lt. Leg (5)
  • Triangle Lt. (5)
  • Half Moon Lt. (5)
  • Revolved Triangle Lt. (5)
  • Plank
  • Chaturanga Flow to Downward Dog
  • Downward Dog (5)
  • Step or hop to front of mat
  • Half-Forward Bend
  • Forward Bend
  • Upward Salute
  • Mountain (Tadasana)

Balance Series

  • Eagle Pose (5) Both Sides
  • Dancer Pose (5) Both Sides
  • Mountain (Tadasana)
  • Upward Salute
  • Forward Fold
  • Half-forward Bend
  • Plank (5)
  • Lower to Floor

Floor Series

  • Locust (5)
  • Bow (5)
  • Cobra (5)
  • Child Pose (5)
  • Garland (5)
  • Seated Forward Bend (5)
  • Half Lord of Fishes (5) Both Sides
  • Seated Bound Angle (5)
  • Boat Pose (5) Repeat 3-5 times
  • Bridge (5)
  • Knees to Chest (5)
  • Shoulder Stand (5)
  • Plow (5)
  • Happy Baby (5 Rocks)
  • Savasana (Stay as long as you like!)
Posted in YTT

Mantras

A mantra is a short phrase or word repeated internally or out loud. Traditionally Sanskrit mantras were used for meditative purposes, but positive psychologists have done a lot of research on the use of mantras. Today mantras are taught in business school, to athletes, yogis, and in therapy classes.

The effect of the mantra on athletics can be tremendous. Repeating a mantra occupies the brain enough, so it doesn’t get caught up in obsessing, planning, and wandering. This, the researchers write, accounts for a significant “calming effect.”​(Futterman, 2021; Stulberg, 2019)​

  • I am strong
  • I am enough
  • I believe in myself
  • I can and I will
  • I am a warrior
  • Today will be a good day
  • Let it go
  • I will have a good day
  • I radiate positive energy, I attract positive energy.
  • I am brave, I am powerful, I am confident
  • I am not afraid
  • I can do this, I will do this
  • I am here for a purpose
  • I am loved
  • I deserve love
  • My heart is open to love
  • I wish to receive love and to give love
  • I surrender
  • I choose me
  • I will let go of things that no longer bring me joy
  • I take one step, then another, then another
  • I trust the universe
  • I trust the journey
  • Breathe
  • Inhale, 1-2-3-4-5, Exhale, 1-2-3-4-5
  • Om shanti shanti shanti
  • Om gam ganapataye namaha
  • Om
  1. Burke Et Al, . (2017, June 17). Prevalence and patterns of use of mantra, mindfulness and spiritual meditation among adults in the United States. National Library of Medicine. https://pubmed.ncbi.nlm.nih.gov/28619092/
  2. Futterman, M. (2021, September 26). Can a Mantra Make You Run Faster? NY Times. https://www.nytimes.com/2021/09/26/sports/courtney-frerichs-running-mantras.html#:~:text=You%20Run%20Faster%3F-,This%20Olympic%20Medalist%20Has%20No%20Doubt.,her%20win%20a%20silver%20medal.
  3. Ohana Et Al, . (2015, July). Repetitive speech elicits widespread deactivation in the human cortex: the “Mantra” effect? Journal of Brain Behavior. https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4511287/
  4. Oman Et Al, . (2020, November 16). Mantram Repetition as a Portable Mindfulness Practice: Applications During the COVID-19 Pandemic. National Library of Medicine. https://pubmed.ncbi.nlm.nih.gov/33224309/
  5. Stulberg, B. (2019, July 11). Having a Mantra Will Make You Better. Outside Magazine. https://www.outsideonline.com/health/training-performance/mantras-performance-fitness-success/
Posted in YTT