Answer this question to the best of your ability:
Why is counting the breath not mentioned in the source material?
Counting the breath is not mentioned in the source material because it is an optional technique that can be used to build focus. While it may help some practitioners develop a steady concentration, it is not essential to the practice of introspective awareness or meditation in general. The Buddha's teachings on breathing focus more on the sensations and pauses associated with natural breathing, rather than counting as a means of maintaining focus.