 We can identify three basic stages: initially the practitioner can hear the audible sound of the in-coming and out-going breaths. This is rough and “gross” breathing. This is followed by the second stage in which he or she can feel the pathway of the in-coming and out-going breaths. Breathing at this point becomes “subtle” in that there will no longer be audible sound of the breaths but simply a stream of life-energy. In the third stage there is no more feeling of the in-coming and out-going breaths. When this occurs, the practitioner can settle into a deeper meditational state. Also, it is significant to note that as the practitioner enters a deeper state of meditation, the interval between inhalation and exhalation is prolonged, i.e., the retention of breath is prolonged, as the reduction of breathing activities occurs.