The needle is advanced to the fascial plane between the muscle fascia of the rectus abdominis and the posterior layer of the rectus sheath (see picture)
Rectus abdominis (red asterix), rectus abdominis muscle fascia (red arrows), linea alba (green asterix), posterior layer of the rectus sheath (green arrows), peritoneal cavity (yellow asterix), parietal peritoneum and transversalis fascia (cyan arrows), needle (red). L = lateral, M = medial.