 The benefits of Zen meditation are closely tied to the practice of breathing. Generally speaking, Zen doesn’t recommend any complicated, strenuous breathing exercises as in Yoga. Zen’s breathing exercise is called “observation of breath count” (sūsokukan). In this exercise, the practitioner counts an in-coming breath and an out-going breath. Before counting the breath, the practitioner breathes in through the nostrils and breathes out through the mouth a couple of times. Then one starts counting breaths, but this time breathing in through the nostrils and breathing out through the nostrils. The breath count is performed while performing an abdominal breathing: one brings in air all the way down to the lower abdomen, and breathes out from there. This exercise has the effect of infusing one’s mind-body with fresh life-energy and expelling a negative toxic energy out of the practitioner’s system. For this reason, it must be done in a place where there is ample ventilation. A key to performing breathing exercises successfully is just to observe the in-coming and out-going breath.