Nobody can find the physical existence of mind but at the same time nobody can refuse the existence of mind.

• Mind is busy all the time.
• Mind is busy in the past memories.
• Mind is busy in future imagination.
• Mind is busy with sense organs (ears ,eyes, nose, tongue or skin) in present tense.

The mind can be relaxed in following steps.

1. Do not allow mind to enter in past memories or future imagination.
2. Keep the mind focused on any one sense organ.
3. Withdraw the mind from that sense organ and concentrate it on your breathing only.
4. Do not control your breath but just concentrate on it.
5. Due to such concentration on breathing, the mind will be relaxed considerably.
   Sufficient practice is required to master this technique and attain the mental relaxation.
   Taking the help of prerecorded commentaries with detailed instructions, this can be followed easily, and is useful for the practice and attain relaxed state in the beginning. You can practice without recorded instructions after sufficient practice.

The details are explained in Practice Session.