Sūta said: He shall meditate on lord Śiva identical with pure knowledge, in the middle of the body through suṣumnā[17] pass or through the Kumbhaka. He shall then perform thirty two recakas (respirations) concentrating on the heart and umbilicus. O excellent brahmins, then eschewing Recaka and Pūraka[18] respirations and taking recourse only to Kumbhaka he shall meditate on Siva in the middle of the body with normal elegance.