A majority of people believe that the mind doesn't comprehend Spirit. The mind tries to explain Spirit and attempts to convince us that we can attain an authentic meditational "state" when we adhere to certain rules of the mind. My experience has shown that this is not the case. It is the mind that has been hampered by our human situation, not the spirit.
What we could achieve through learning to meditate by experts is realization and feeling of oneness with Spirit and Being. Many meditation instructors I follow require clients to "breathe;" to "inspire."
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The definition of the medical and physiological term of inspiration is breathing air into the lung. Inspiration is the spirit in and expiration is the spirit out. The repetition of thought is known as respiration.
The intention behind breathing meditation is to quiet the mind and achieve inner peace. It is possible to use breathing exercises on their own or as a practice to decrease mental distractions. If your psychological "noise" is lessened the other techniques for meditation are more effective.
Therefore, for the first time, we can sit in a comfortable position. Some prefer lying down. Both are equally effective. In any, an event you can close your eyes and your body. Concentrate on one breath. You can only focus on one breath at a. Last breaths are a memory but the next breath hasn't yet come. In the beginning, our minds are likely to be extremely busy and we may even think that meditation makes our minds busy. However, in reality, we're simply becoming more conscious about how busy and active our brain is.