Question

why the depression is much more when the man stands on the cushion then when he lies . explain???

Answer 1

Due to lesser area of contact.
The smaller the are greater the pressure

Answer 2

Because when a man stands on the cushion then a small area of his body (his feet) is in contact with the cushion and we know that when there is less area the pressure is more 
but when a man lies on the cushion there is less depression comparatively to the time when he stands on the cushion because we know that whenever the area in contact with the body is more , the pressure applied will be less 

so the depression is much more when a stands on the cushion than when he lies down