The passage emphasizes the importance of mindful breathing in meditation. While counting breaths initially helps focus the mind, the ultimate goal is to reach a point where the breath becomes so subtle and unified that one can no longer distinguish between inhalation and exhalation. This indicates a deep level of concentration and awareness.

Counting serves as a training tool for the mind, allowing it to concentrate on a single object—breath. Once a practitioner achieves this refined state, the reliance on counting should be abandoned, as true meditation transcends the need for such techniques and centers on pure awareness.