The meditator should then breath calmly and naturally, mentally following the whole breath in and out without a break in attentiveness. At the onset one should simply breath in and out without reflecting about it. One may fix the attention on the nostrils or upper lip, wherever the breath is felt most distinctly as one breathes in and out. There the attention should remain.
As one proceeds with the observation of the breath, one becomes more and more deeply concentrated upon it. One then feels light in body and mind, very calm and peaceful; one may even feels as if one were floating in the air. When strong clam is established and the mind becomes one-pointed, one may then turn one’s attention towards the development of insight (vipassana) aiming to gain direct insight into the true nature of existence. This type of meditation, when successful, leads by stages to the realization of Nibbana.
Apart from its ultimate benefits, mindfulness of breathing
has an immediate value that can be seen in one’s daily life. It promotes
detachment and objectivity. It allows one the distance needed to arrive
at wise decision the countless difficulty in life. Regular practice of
this meditation brings increased concentration and self-control, improved
mindfulness and is also conducive to healthy and relaxed living,