As stated above, the practice of tantra is only possible when souls have healed the majority of their sexual issues and are able to be fully present with each other, moment by moment, without expectations, overt or hidden. In most cases, tantric partners need many years of practice and preparation before they can successfully move energy in a tantric way.
Enhancements to lovemaking might be beneficial, but this is not tantra. Special rituals, dance, offering of gifts, chanting, or disciplined moving of the kundalini may be helpful, but these are not tantra. They might help prepare the soul to enter into a tantric state, but true tantra only happens when all judgments and preconceptions are laid aside, all barriers are removed, emotionally and mentally, giving and receiving of energy is balanced, and each person fully and totally sees the other truly as the Divine.
Couples in tantric embrace may experience riding on the waves of the cosmic ocean. They might feel immersed in a sea of infinite delight. The coming together of their souls creates a larger reality, the beginning of a group soul complex. There is a “we” that transcends “you” and “I” and yet in no way diminishes the individuality of either soul.
We have touched briefly on the subject of tantra because it relates to the wholeness and integrity of individual souls. While so-called “normal” sexuality between unenlightened humans promotes soul fragmentation, tantric practice, when properly engaged, promotes soul integration. The mechanics of tantric yoga, and the complexities of energy exchange could necessitate an entire volume to properly describe them, so we will summarize by saying that any practice between two or more souls that honors the wholeness and integrity of each member, and that involves a high degree of self-awareness, will promote soul integration rather than soul fragmentation. It is all about the energy and how it is given and received by each member. If it is a clear and clean exchange, no karma is accrued and no fragmentation takes place.
Excerpt from the book "Soul Integration"