(3) In sitting down, after dropping the lids, one establishes a plumb-line with the eyes and shifts the Light downward. But if the transposition downward is not successful, then the heart is directed toward listening to the breathing. One should not be able to hear with the ear the out- going and intaking of the breath. What one hears is that it has no tone. As soon as it has tone, the breathing is rough and superficial, and does not penetrate into what is ine. Then the heart must be made quite light and insigni icant. The more it is released, the less important it becomes; the less important, the quieter. All at once it becomes so quiet that it stops. Then the true breathing is manifested and the form of the heart can be made conscious. When the heart is light, the breathing is light, for every movement of the heart brings about breathing power. If the breathing is light, the heart is light, for every movement of the breath affects the heart. In order to steady the heart, one begins by cultivating the breathing power. The heart cannot be in luenced directly. Therefore the breathing power is used as a handle, and this is what is called protecting the collected breathing power.

(116) 'There are a hundred and one arteries of the heart, one of them penetrates the crown of the head. Moving upwards by it, a man (at his death) reaches the Immortal; the other arteries serve for departing in different directions.'

(3) Man's heart stands under the fire sign (8). The flames of the fire press upward. When both eyes are looking at things of the world it is with vision directed outward. Now if one closes the eyes and, reversing the glance, directs it inward and looks at the room of the ancestors, that is the backward-flowing method. The power of the kidneys is under the water sign. When the instincts are stirred, it runs downward, is directed outward, and creates children. If, in the moment of release, it is not allowed to low outward but is led back by the force of thought so that it penetrates th& crucible of the creative and refreshes heart and body and nourishes them, that also is the backward-flowing method. Therefore it is said: The meaning of the Elixir of Life depends entirely on the backward- lowing method.

(12) Because breath comes out of the heart, unrhythmical breathing comes from the heart's unrest. Therefore one must breathe in and out quite softly so that it remains inaudible to the ear, and only the heart quietly counts the breaths. When the heart forgets the number of breaths, that is a sign that the heart has gone off into the outer world. Then one must hold the heart steadfast. If the ear does not listen attentively, or the eyes do not look at the back of the nose, it often happens that the heart runs off outside, or that sleep comes. That is a sign that the condition is going over into confusion and absent-mindedness, and the seed-spirit must be brought into order again. If, in lowering the lids and taking direction from the nose, the mouth is not tightly closed and the teeth are not clenched firmly together, it can easily happen that the heart hastens outward; then one must close the mouth quickly and clench the teeth together. The five senses order themselves according to the heart, and the spirit must call the breathing-power to aid, in order that heart and breath are harmonized. In this way there is need at most of daily work of a few quarter-hours for heart and breathing to come of themselves into the right sort of collaboration and harmony. Then one need no longer count and breathing becomes rhythmical of its own accord. When the breathing is rhythmical the mistakes of laziness and distraction disappear of their own accord.

(9) While sitting, one must, therefore, always keep the heart quiet and the power concentrated. How can the heart be made quiet? By breathing. The heart alone must be conscious of the flowing in and out of the breath; it must not be heard with the ears. If it is not heard, then the breathing is light; if light, it is pure. If it can be -heard, then the breathing power is heavy; if heavy, then it is troubled; if it is troubled, then laziness and absent-mindedness develop and one wants to sleep. That is self-evident.

(20) The Master hinted at this secretly when he said: At the beginning of the work one must sit in a quiet room, the body like dry wood, the heart like cooled ashes. Let the lids of both eyes be lowered; then look within and purify the heart, cleanse the thoughts, stop pleasures and conserve the seed. One should sit down daily to meditate with legs crossed. Let the light in the eyes be stopped; let the hearing power of the ear be crystallized and the tasting power of the tongue diminished; that is, the tongue should be laid to the roof of the mouth; let the breathing through the nose be made rhythmical and the thoughts fixed on the dark door. If the breathing is not irst made rhythmical it is to be feared that there will be dif iculty in breathing, because of stoppage. When one closes the eyes, then one should take as a measure a point on the back of the nose which lies not half an inch below the intersection point of the line of sight, where there is a little bump on the nose. Then one begins to collect one's thoughts; the ears make the breathing rhythmical; body and heart are comfortable and harmonious. The Light of the eyes must shine quietly, and, for a long time, neither sleepiness nor distraction must set in. The eyes do not look outward, they drop their lids and light up what is within. There is Light in this place. The mouth does not speak nor laugh. One closes the lips and breathes inwardly. Breathing is at this place. The nose smells no odours. Smelling is at this place. The ear does not hear things outside. Hearing is at this place. The whole heart watches over what is within. Its watching is at this place. The thoughts do not stray outward; true thoughts have continuity in themselves. If the thoughts are lasting, the seed is lasting; if the seed lasts, the power lasts; if the power lasts, then will the spirit last also. The spirit is thought; thought is the heart; the heart is the ire; the fire is the Elixir. When one looks at what is within in this way, the wonders of the opening and shutting of the gates of Heaven will be inexhaustible. But the deeper secrets cannot be effected without making the breathing rhythmical.

(4) The lower heart moves like a strong, powerful commander who despises the Heavenly ruler because of his weakness, and has seized for himself the leadership of the affairs of state. But when the primordial castle can be forti ied and defended, then it is as if a strong and wise ruler sat upon the throne. The two eyes start the Light circulating like two ministers at the right and the left who support the ruler with all their might. When the ruler in the centre is thus in order, all those rebellious heroes will present themselves with lances reversed ready to take orders.