Tola = Balance/Scale, Asana = Pose or Posture

Steps

1. Sit in the sitting stithi pose and take a deep breath 2 times.
2. Perform Padmasana, Bend the right leg and place it over the left thigh and bend the left leg and place it over the right thigh.  
3. Place the toes beyond the outside of each thigh, bringing your knees as close together as possible to tighten the lotus position.
4. Place the palms of your hands on the mat next to your hips, with your fingers spread wide apart and pointing in front of you. Alternatively, spread the fingers and place the fingertips on the floor very close to the body on both sides of the hips, no wider than shoulder width, with the thumbs against the body and the fingers pointing out.
5. Inhale, press your hands/fingers  firmly into the ground and straighten your arms as you raise your torso and legs off the ground.
6. Tighten your core muscles and use your thighs to help lift up your knees, maintain  the hips and knees parallel to the floor. Your hands should be the only part of your body touching the floor as you balance your full body weight. 
7. Hold the pose for 10-15 seconds and exhale to relax the hips and legs. Relax in dandasana releasing any tension in the arms.
8. Repeat the same process by crossing the legs the other way.

Benefits of Tolasana (Scale Pose/Lotus Hand Balance / Swinging Pose)

1. Builds strength in the abdominal muscles, wrists, and arms.
2. The engagement of the abdominal muscles will also stimulate the internal organs and boost digestion.
3. Lengthens and stretches the hips and legs, and may help improve mobility in the ankles and knees.
4. Improves your balance skills and helps you work on attaining greater focus and concentration.
5. Since the base of the pose is Lotus, it shares many of its benefits, including its calming and stress-reducing effects.