Whatever feelings, urges, or sensations arise, whether pleasant or unpleasant, gently acknowledge them and let them be. Gently acknowledge them as if you were nodding your head at someone passing by on the street—and return your attention to the breath. (Pause for 10 seconds.) Whatever thoughts, images, or memories arise, whether comfortable or uncomfortable, gently acknowledge them and let them be. Let them come and go as they please, and return your attention to the breath.

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