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It may seem curious that the physical preparation for a mental process like meditation should involve the feet, as is evidenced, for example, in statues of the Buddha sitting with loosed ankles. This is because there are nerve centres and endings in the soles which when pressed or when the blood flow is inhibited, have a reflex action on their opposite number--the head.

-- Notebooks Category 4: Elementary Meditation > Chapter 2 : Place and Condition > # 184