https://oshofriends.com/dictionary/72221Breath
You should learn to breathe very silently, as if there were no hurry to breathe, as if you were indifferent to it, aloof, faraway distant. If you can be aloof, faraway and distant to your breathing, you will be able to attain to the middle. In that moment you will be neither masculine nor feminine. You will be both and neither, you will be transcendental. […]
When you are distracted, watch: your breathing will be distracted too. When you are not distracted, when you are sitting silently with no distraction, your breathing will be cool, silent, rhythmic; it will have the quality of a subtle music. And that quality is the exact middle, because you are not doing anything, yet you are not fast asleep. You are neither active nor inactive you are balanced. And in that moment of balance you are closest to reality, to God, to heaven. […]
Remember, your each breath is not just a breath, it is a thought too, an emotion too, a fantasy too. But this will be understood only if you watch your breathing for a few days. When you are making love, watch your breathing. You will be surprised: your breathing is chaotic; because sexual energy is very rough, raw energy. Sexual fantasies are rough and raw, animalistic. There is nothing special about sexuality — every animal has it. When you are sexually aroused, you are just behaving like any other animal in the world. And I am not saying that there is anything wrong in being an animal, all that I am saying is just a fact. I am stating a fact. So whenever you are in sexual love, watch your breath: it loses all balance.
Hence, in Tantra, love-making is allowed only when you have learnt how to make love and yet keep your breath cool, rhythmic. Then a totally different quality comes to your love-making: it becomes prayerful; then it is sacred. Now for the outsider there will be no difference because he will see you are making love to a woman or making love to a man, and it will be the same for the outsider. But for the insider, for those who know, there will be great difference. In the old Tantra schools where all those secrets were developed, experimented upon, observed, this was one of the central focuses of their experimentation: if a man can make love without his breath being at all affected by it, then it is no longer sex, then it is sacred. And then it will take you to great depths of your own being; it will open doors and mysteries of life.
Your breath is not just breath, because breath is your life; it contains all that life contains.
-Osho, The Secret of Secrets, Vol 1, Ch 13
