“Monks, when mindfulness of breathing is developed and cultivated
it is of great fruit and great benefit
When mindfulness of breathing is developed and cultivated
It fufills the Four Foundations of Mindfulness
When the Four Foundations of mindfulness are developed and cultivated
They fulfill the Seven Factors of Awakening
When the Seven Factors of Awakening are developed and cultivated
They fulfill true knowledge and deliverance

And how monks is mindfulness of breathing developed and cultivated
So that it is of great fruit and benefit?

Here monks is a monk
Gone to the forest
To the foot of a tree
Or to an empty hut
Sits down having crossed his legs
Sets his body erect
Having established mindfulness in front of him
Ever mindful he breathes in
Mindful he breaths out

Breathing in long he knows ‘I breath in long’
Breathing out long he knows ‘I breathe out long’
Breathing in short he knows ‘I breath in short’
Breathing out short he knows ‘I breath out short’

He trains thus:
’I shall breathe in experiencing the whole body’
He trains thus:
’I shall breathe out experiencing the whole body’

He trains thus:
’I shall breathe in tranquilizing the bodily formations’
He trains thus:
’I shall breathe out tranquilizing the bodily formations’

He trains thus:
’I shall breathe in experiencing rapture’
He trains thus:
’I shall breathe out experiencing rapture’

He trains thus:
’I shall breath in experiencing pleasure’
He trains thus:
’I shall breathe out experiencing pleasure’

He trains thus:
’I shall breathe in experiencing the mental formations’
He trains thus:
’I shall breathe out experiencing the mental formations’

He trains thus:
’I shall breathe in tranquilizing the mental formations’
He trains thus:
’I shall breathe out tranquilizing the mental formations’

He trains thus:
’I shall breathe in experiencing the mind’
He trains thus:
’I shall breathe out experiencing the mind’

He trains thus:
’I shall breathe in gladdening the mind’
He trains thus:
’I shall breathe out gladdening the mind’

He trains thus:
’I shall breathe in concentrating the mind’
He trains thus:
’I shall breathe out concentrating the mind’

He trains thus:
’I shall breathe in liberating the mind’
He trains thus:
’I shall breathe out liberating the mind’

He trains thus:
’I shall breathe in contemplating impermanence’
He trains thus:
’I shall breathe out contemplating impermanence’

He trains thus:
’I shall breathe in contemplating the fading away of passions’
He trains thus:
’I shall breathe out contemplating the fading away of passions’

He trains thus:
’I shall breathe in contemplating cessation’
He trains thus:
’I shall breathe out contemplating cessation’

He trains thus:
’I shall breathe in contemplating relinquishment’
He trains thus:
’I shall breathe out contemplating relinquishment’

Monks that is how mindfulness of breathing is developed and cultivated
So that it is of great fruit and benefit ”