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It is not necessary to squat with crossed legs on the ground in any formal yoga posture in order to practise these meditation exercises. It will be enough to sit upright in an ordinary chair. If, in this position, meditation is still found difficult, the student may try experimentally to recline in a deep or long chair. What is essential is that he shall be comfortable enough to forget his body and remember meditation alone. If he seeks to meditate for long periods at a time, attention to this rule becomes very important.

-- Notebooks Category 4: Elementary Meditation > Chapter 2 : Place and Condition > # 163