Śrīmad-Bhāgavatam · Texts 11.14.32-33
Who is speaking and story frame
श्रीभगवानुवाच
सम आसन आसीन: समकायो यथासुखम् ।
हस्तावुत्सङ्ग आधाय स्वनासाग्रकृतेक्षण: ॥ ३२ ॥
प्राणस्य शोधयेन्मार्गं पूरकुम्भकरेचकै: ।
विपर्ययेणापि शनैरभ्यसेन्निर्जितेन्द्रिय: ॥ ३३ ॥
śrī-bhagavān uvāca
sama āsana āsīnaḥ
sama-kāyo yathā-sukham
hastāv utsaṅga ādhāya
sva-nāsāgra-kṛtekṣaṇaḥ
prāṇasya śodhayen mārgaṁ
pūra-kumbhaka-recakaiḥ
viparyayeṇāpi śanair
abhyasen nirjitendriyaḥ
The Supreme Personality of Godhead said: Sitting on a level seat that is not too high or too low, keeping the body straight and erect yet comfortable, placing the two hands on one’s lap and focusing the eyes on the tip of one’s nose, one should purify the pathways of breathing by practicing the mechanical exercises of pūraka, kumbhaka and recaka, and then one should reverse the procedure (recaka, kumbhaka, pūraka). Having fully controlled the senses, one may thus practice prāṇāyāma step by step.
Read the purport on Vedabase.ioFrom Canto 10, chapter 14 onward, the translation and purports were completed by Śrīla Prabhupāda's disciples after his departure, and published by the Bhaktivedanta Book Trust.