The Buddha advises to 1) dwell contemplating the unattractive nature of the body, 2) establish mindfulness as the first priority while breathing in and out, and 3) observe impermanence in all conditioned phenomena.

The Buddha expounds the noble right collectedness complete with its supporting conditions, clarifying how the factors of the noble eightfold path give rise to either mundane or supramundane fruits. He shows how right view leads to the sequential development of the path, culminating in right knowledge and right liberation.

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.