“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 has gone to a wilderness, or to the root of a tree, or to an empty hut. They sit down cross-legged, with their body straight, and establish mindfulness right there.

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.”