Journey of the Path to Righteousness, p 41-42[During the silent meditation portions of the Shodaigyo ceremony] Zuisoku Choshin means to focus on the inhalation and exhalation of breath to center and calm the shin (mind/heart). Breathe gently, deep, and long into the tanden [deep abdomen]. Inhale, hold the breath briefly, and then exhale the breath slowly. Perceive the breath through the eyes of the mind. When you exhale, focus this exhalation as reaching the top of Mount Fuji, with the eyes of your mind following this fleeting breath. When you inhale, perceive this abdominal inhalation filling with air from even beyond the Pacific Ocean. Now, focus on the breath briefly sustained in the abdomen. In this state, the shin (mind/heart) is centered and calmed through the breath. In conclusion, establish correct breathing: deep, long and strong; focus on the inhaling and exhaling of the breath, and attempt to integrate body/breath/shin into one.
If the body is in a state of imbalance or instability, the breath will not become deeper. If breath is not deep, the shin cannot become calm. Or to say, as the shin is not calm, so established breathing will not be correct. Breathing is uncomfortable and body form fails. The three components of body, breath, and shin cannot be separated. It is a relationship of one that carries three (Ichi Soku San), and three that are in one (San Soku Ichi).