Warming up prepares your body for exercising. Slow stretching will make you more flexible and prepare your muscles for increased activity.
This exercise stretches the muscles situated on the inside of your legs.
CAUTION: When you are in this position, never use your hands or elbows to press your knees towards the floor. This could cause over-stretching and tearing in your pubic area.
This is how you can adopt the tailor sitting position.