The Buddha explains the development of mindfulness of breathing and its benefits in fulfilling the four establishments of mindfulness, the seven factors of awakening, and clear knowing and release.

Paṭhamaānanda sutta - With Ānanda (First)

At Sāvatthi.

Then the venerable Ānanda approached the Blessed One; having approached, after paying respects to the Blessed One, he sat down at one side. Sitting at one side, the venerable Ānanda said to the Blessed One:

"Is there, venerable sir, one quality developed and frequently practiced that fulfills four qualities, the four qualities developed and frequently practiced fulfill seven qualities, the seven qualities developed and frequently practiced fulfill two qualities?"

"There is, Ānanda, one quality developed and frequently practiced that fulfills four qualities, the four qualities developed and frequently practiced fulfill seven qualities, the seven qualities developed and frequently practiced fulfill two qualities."

"And what, venerable sir, is the one quality developed and frequently practiced that fulfills four qualities, the four qualities developed and frequently practiced fulfill seven qualities, the seven qualities developed and frequently practiced fulfill two qualities?"

"Ānanda, mindfulness of breathing when developed and frequently practiced fulfills the four establishments of mindfulness, the four establishments of mindfulness when developed and cultivated fulfill the seven factors of awakening, the seven factors of awakening when developed and cultivated, bring clear knowing and release to completion.

How is mindfulness of breathing developed, Ānanda, how is it frequently practiced to fulfill the four establishments of mindfulness? Here, Ānanda, a bhikkhu, gone to the forest or to the root of a tree or to an empty hut, sits down; having folded his legs crosswise, set his body erect, and established mindfulness in front of him. Mindful he breathes in, mindful he breathes out.

"When, Ānanda, a bhikkhu, breathing in long, knows 'I breathe in long', and breathing out long, knows 'I breathe out long'; breathing in short, knows 'I breathe in short', and breathing out short, knows 'I breathe out short'; he practices calming the bodily formations while breathing in, practices calming the bodily formations while breathing out at that time, Ānanda, observing the body in and of itself, the bhikkhu resides with continuous effort, fully aware and being present, having removed craving and displeasure with regard to the world. For what reason? Because of the in-and-out breaths. Therefore, Ānanda, in the [domain of] body, the bhikkhu at that time dwells observing the body in the body, with continuous effort, fully aware, being present, having removed craving and displeasure with regard to the world."

"When, Ānanda, a bhikkhu trains in breathing in feeling rapture, and in breathing out feeling rapture; trains in breathing in feeling ease, and in breathing out feeling ease; he trains in to calm mental formations while breathing in, and he trains in to calms mental formations while breathing out at that time, Ānanda, dwelling in observing the feelings in feelings, the bhikkhu resides with continuous effort, fully aware and being present, having removed craving and displeasure with regard to the world. For what reason? Because, Ānanda, I declare among feelings, this is crucial careful attention to the in-and-out breaths. Therefore, Ānanda, in the [domain of] feelings, a bhikkhu at that time dwells observing feelings in feelings, with continuous effort, fully aware, being present, having removed craving and displeasure with regard to the world."

"When, Ānanda, a bhikkhu trains 'I will breathe in experiencing the mind', and 'I will breathe out experiencing the mind'; 'I will breathe in gladdening the mind', 'I will breathe out gladdening the mind'; 'I will breathe in concentrating the mind', 'I will breathe out concentrating the mind'; 'I will breathe in freeing the mind', 'I will breathe out freeing the mind' at that time, Ānanda, observing the mind in the mind, the bhikkhu resides with continuous effort, fully aware and being present, having removed craving and displeasure with regard to the world. For what reason? Ānanda, I do not speak of the cultivation of mindfulness of breathing for one forgetful and not fully aware. Therefore, Ānanda, in the [domain of] mind, a bhikkhu at that time dwells observing the mind in the mind, with continuous effort, fully aware, being present, having removed craving and displeasure with regard to the world."

"When, Ānanda, a bhikkhu observes impermanence while breathing in, and observes impermanence while breathing out; observes dispassion while breathing in, and observes dispassion while breathing out; observes cessation while breathing in, and observes cessation while breathing out; he trains to observe relinquishment while breathing in, and trains to observe relinquishment while breathing out at that time, Ānanda, observing mental qualities within mental qualities, the bhikkhu resides with continuous effort, fully aware and being present, having removed craving and displeasure with regard to the world. For what reason? Because of careful attention to the in-and-out breaths. Therefore, Ānanda, in the [domain of] mental qualities, the bhikkhu at that time dwells observing mental qualities in and of themselves, with continuous effort, fully aware, being present, having removed craving and displeasure with regard to the world."

Thus Ānanda, mindfulness of breathing when frequently practiced fulfills the four establishments of mindfulness.

"How, Ānanda, do the four foundations of mindfulness when frequently practiced fulfill the seven factors of awakening? When, Ānanda, a bhikkhu dwells observing the body in the body, mindfulness is established in him at that time, unconfused. When, Ānanda, mindfulness is established in the bhikkhu, unconfused, at that time the awakening factor of mindfulness is aroused in the bhikkhu, he develops the awakening factor of mindfulness, and the awakening factor of mindfulness in the bhikkhu reaches the culmination of its development."

"While dwelling thus mindful, he investigates, explores, and fully examines that state. When, Ānanda, the bhikkhu, being thus mindful, investigates, explores, and fully examines that state, at that time the awakening factor of investigation of mental qualities is aroused in the bhikkhu, he develops the awakening factor of investigation of mental qualities, and the awakening factor of investigation of mental qualities reaches the culmination of its development in the bhikkhu."

"When a bhikkhu with wisdom investigates, explores, and fully examines that state, persistence is aroused unflaggingly. When, Ānanda, for the bhikkhu, his examination of that state with wisdom leads to persistence, unfaltering, at that time, the awakening factor of energy is aroused in the bhikkhu, he develops the awakening factor of energy, and the awakening factor of energy reaches the culmination of its development in the bhikkhu."

"When, for a bhikkhu in whom persistence has aroused, an unworldly joy arises, at that time, Ānanda, as the bhikkhu experiences unworldly joy from the persistence that has been aroused the awakening factor of joy is aroused in the bhikkhu, he develops the awakening factor of joy, and the awakening factor of joy in the bhikkhu reaches the culmination of its development.

"With joy in the mind, both the body and the mind relaxes. When, Ānanda, for the bhikkhu filled with joy, the body and the mind relaxes the awakening factor of tranquility is aroused in the bhikkhu, he develops the awakening factor of tranquility, and the awakening factor of tranquility in the bhikkhu reaches the culmination of its development."

"With the body tranquil and the mind content, the mind becomes concentrated. When, Ānanda, for the bhikkhu, with a tranquil body and a content mind, the mind becomes concentrated the awakening factor of collectedness is aroused in the bhikkhu, he develops the awakening factor of collectedness, and the awakening factor of collectedness in the bhikkhu reaches the culmination of its development.""

"With the mind well-concentrated, he closely observes. When, Ānanda, the bhikkhu, with his mind well-concentrated, closely observes at that time, the awakening factor of equanimity is aroused in the bhikkhu, he develops the awakening factor of equanimity, and the awakening factor of equanimity in the bhikkhu reaches the culmination of its development."

"At that time, Ānanda, when a bhikkhu dwells observing feelings in feelings, the mind in the mind, mental qualities in mental qualities mindfulness is established in him at that time, unconfused. At that time, Ānanda, when mindfulness is established in the bhikkhu, unconfused, at that time the awakening factor of mindfulness is aroused in the bhikkhu, he develops the awakening factor of mindfulness, and the awakening factor of mindfulness reaches the culmination of its development in the bhikkhu."

[Similarly with the other three establishings of mindfulness: in feelings, mind, and mental qualities.]

"This is how Ānanda, when the four foundations of mindfulness are developed and cultivated, lead to fulfillment of the seven factors of awakening."

"And how are the seven factors of awakening developed and cultivated to lead to clear knowing and complete release? Here, Ānanda, a bhikkhu develops the awakening factor of mindfulness, dependent on seclusion, dependent on dispassion, dependent on cessation, maturing in release; the awakening factor of investigation of mental qualities is developed ... the awakening factor of energy if developed ... the awakening factor of joy is developed ... the awakening factor of tranquility is developed ... the awakening factor of collectedness is developed ... the awakening factor of equanimity is developed, dependent on seclusion, dependent on dispassion, dependent on cessation, maturing in release. This is how the seven factors of awakening, when developed and cultivated, lead to complete liberation by wisdom."