मेण्ढ्रादुपरि विन्यस्य सव्यं गुल्फं तथोपरि ।
गुल्फान्तरं च निक्षिप्य सिद्धासनमिदं भवेत् ॥ ३८॥

Mendhrādupari vinyasya savyam ghulpham tathopari Ghulphāntaram cha nikshipya siddhāsanamidam bhavet

This Siddhâsana is performed also by placing the left heel on medhra (above the male organ), and then placing the right one on it.

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