The Buddha teaches in detail how to develop mindfulness while breathing in and out through sixteen naturally unfolding steps, showing how their cultivation fulfills the four establishments of mindfulness, which in turn fulfill the seven factors of awakening, culminating in true knowledge and liberation.

The Buddha explains the development of mindfulness of breathing and its benefits in fulfilling the four establishments of mindfulness, the seven factors of awakening, and clear knowing and release.

Emerging from a three-month seclusion, the Buddha reveals his primary meditative dwelling: collectedness born from mindfulness of breathing. He elevates this practice as the “Tathāgata’s dwelling.” For a trainee, it leads to the wearing away of defilements, and for an Arahant, it offers a pleasant dwelling in this life.

Following a tragic incident in which monks, overwhelmed by disgust after meditating on the body’s unattractiveness, take their own lives, the Buddha presents mindfulness of breathing as an alternative. He describes the collectedness born from breathing as a peaceful, sublime, and pure dwelling that, like a sudden rain settling dust, immediately stills any arisen unwholesome states.

The Buddha instructs Rāhula on how to regard the five aggregates as not-self which he immediately applies to practice. The Buddha then teaches Rāhula on how to meditate on the elements, the divine abodes, unattractiveness, impermanence, and mindfulness of breathing to abandon unwholesome mental qualities and cultivate wholesome mental qualities.

When the venerable Meghiya seeks solitude for meditation before his mind is mature, unwholesome thoughts arise and disturb him. Returning to the Buddha, he learns of five conditions that lead to the ripening of the undeveloped mind, beginning with good friendship.

The Buddha shares the importance of recollection of the Buddha, Dhamma, Saṅgha, one’s virtue, generosity, deities, in-and-out breathing, death, body, and peace.