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Yes, conscious breathing has many benefits including relaxing and bringing your attention within, away from the thinking mind which can get in the way.
However at some point we have to let go of watching and feeling the breath in order to leave the physical body, since the astral body does not breathe.
Xan
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Go within, beloveds. Go deep within to the Heart of your Being.
The Truth is found there and nowhere else.-Sananda
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