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Although the lying-down posture cannot be ruled out for some people, the sitting posture is usually best for meditation and is found most convenient by most people. It may be adopted in either its Occidental or Oriental forms. The first entails the use of a chair or couch seat. The second does not, but requires squatting with folded legs. In the first case, take care to have the small hollow of the lower back supported and made comfortable, and to let the forearms rest quite lightly upon the thighs or knees.

-- Notebooks Category 4: Elementary Meditation > Chapter 2 : Place and Condition > # 162