Reflexive access lists allow IP packets to be filtered based on upper-layer session information. You can use reflexive access lists to permit IP traffic for sessions originating from within your network but to deny IP traffic for sessions originating from outside your network. This is accomplished by reflexive filtering, a kind of session filtering.
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Reflexive access lists do not work with some applications that use port numbers that change during a session. For example, if the port numbers for a return packet are different from the originating packet, the return packet will be denied, even if the packet is actually part of the same session.
The TCP application of FTP is an example of an application with changing port numbers. With reflexive access lists, if you start an FTP request from within your network, the request will not complete. Instead, you must use Passive FTP when originating requests from within your network.