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All breathing exercises should be done with the head, neck, and spine erect, hence done standing or sitting upright. This is partly because the spinal cord is ultimately affected by them, and should be kept free for the passage through it of nerve currents, and partly because the cerebellum at the nape of the neck is likewise ultimately affected by the passage of nerve currents through it.

-- Notebooks Category 5: The Body > Chapter 6 : Breathing Exercises > # 44