Meditation on the breath serves as a tool for enhancing mindfulness rather than functioning as a traditional breathing exercise. By centering attention on the breath, practitioners can achieve a state of awareness that goes deeper than mere regulation of breathing.

The essence of this practice is to acknowledge and observe the breath without attempting to change it. This allows individuals to develop a stronger connection to the present moment, fostering a greater understanding of their thoughts and emotions, as highlighted in Henepola Gunaratana's "The Four Foundations of Mindfulness in Plain English."