SN54.2 — Bojjhaṅgasutta

Mindfulness of breathing when developed and cultivated, is of great fruit and great benefit.

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

Here a disciple develops the mindfulness enlightenment factor accompanied by mindfulness of breathing, which is based on seclusion, dispassion, cessation, and leads to letting go.

He develops the investigation-of-states enlightenment factor accompanied by mindfulness of breathing...

He develops the equanimity enlightenment factor accompanied by mindfulness of breathing, which is based on seclusion, dispassion, cessation, and leads to letting go.

Thus developed and cultivated mindfulness of breathing is of great fruit and great benefit.

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