“Mendicants, when mindfulness of breathing is developed and cultivated it’s very fruitful and beneficial.
And how is mindfulness of breathing developed and cultivated to be very fruitful and beneficial?
It’s when a mendicant—gone to a wilderness, or to the root of a tree, or to an empty hut—sits down cross-legged, sets their body straight, and establishes mindfulness in their presence.
Just mindful, they breathe in. Mindful, they breathe out. …
They practice like this: ‘I’ll breathe in observing letting go.’ They practice like this: ‘I’ll breathe out observing letting go.’
Mindfulness of breathing, when developed and cultivated in this way, is very fruitful and beneficial.”