Concentrating on the breath is achieved simply by being mindful of our breathing. Breathing in, I know that I am breathing in. Breathing out, I know that I am breathing out. Breathing in a long breath, I know that I am breathing in a long breath. It’s simply being aware that we are breathing and being mindful of our breath instead of getting distracted by discursive thinking. This is thought to be of great benefit because it helps us to be ardent, alert, and mindful. Training in mindfulness helps us overcome the fetters and calm mental and bodily fabrications.