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The practice of breathing, when done as an exercise--whether sitting or walking--can be harmonized with a cosmic breath; that is, breathe out slowly, prolonging the outgoing breaths, so that the intake will come of itself naturally. While breathing out, mentally direct the air downwards towards the diaphragm. While breathing in, mentally connect with the cosmic life-force. Remember that the purpose of this lengthened outbreath is not only to empty the lungs of the stale air, but also to empty the mind of negative thoughts.

-- Notebooks Category 5: The Body > Chapter 6 : Breathing Exercises > # 2