Sit on the floor, legs crossed. (If this is uncomfortable you can sit in a chair. Those who are ill may do this exercise lying down.) Close your eyes or leave them open. Focus your attention on a spot on the abdomen along the body’s vertical midline.
As the abdomen expands during respiration, watch the movement with your mind, from beginning to end. When it contracts, do the same. Continue watching the abdominal motions, one after another, keeping your attention in the immediate present moment.
Rather than focusing on the breath or the abdomen’s shape, observe the motion itself, experienced as a tactile sensation of pressure. Breathe naturally and follow the movements lightly, keeping your mind on the surface of the abdomen. You don’t have to concentrate too hard. If you have difficulty perceiving the movements, put your hands on your stomach.
Don’t mentally link the motions to a body part by thinking “abdomen” (or to a self, thinking “mine”). Nor should you visualize the abdomen.
Empty your mind of all memories and thoughts. Forget everything except the single movement actually happening now. But don’t think about it; just know it. Know and let go.
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