(starts with inhalation)
Sit in a comfortable and firm position, with the spine straight, the eyes closed and a light smile in the expression. Now focus on your breath, without interfering or modifying it. Identify the touch and temperature of the air passing through the airways, and the almost imperceptible movement of the lungs.
Focus your attention on the sound of the breath: when inhaling, mentally vocalize the SO sound; when exhaling, mentally vocalize the HAM sound.
When inhaling, the air gently enters through the nostrils and reverberates the syllable SO through the brain.
Listen to the sounds of your breath ... When you exhale, the sound HAM reverberates through the brain.
Without interfering with the breath, continue to breathe in and mentally vocalize the sound SO, exhale mentally vocalizing the sound HAM... SO... HAM… Focus and Meditate.