Sri Sathya Sai Speaks, Vol 10 (1970)
Topic - Excerpt from Divine Discourse
34
Questions answered

The mind must be allotted some heavy piece of work to hold it down. This work is called dhyaana. Keep the mind above the upper lip, between the two nostrils, right:. in front of the bridge of the nose. Inhale through the left' nostril, closing the fight with the right thumb. As the breath goes in, it utters So (meaning, He); then exhale through the right nostril, closing the left nostril. As the breath goes out, it utters ham (meaning, I). Inhale and exhale slowly and deliberately, conscious of the identity of He (the Lord) and I (yourself) which it asserts, until the breathing and the awareness grow into an unnoticed process. Keep the mind as a watchman, to note the incoming and outgoing breaths, to listen with the inner ear to the Soham that the breath whispers, and to witness the assertion of your being the Divine, which is the core of the Universe. This is the dhyaanam that will give victory.
When this Soham dhyaana has stabilised itself, you may start stabilising in your mind the ruupa (form) of your Ishtadhevatha (the Lord of your choice). Picture the Form from head to foot, taking at least 15 to 20 minutes for it, dwelling on each part of the body and imprinting it clearly on the heart and then, proceed from foot to head in similar way. This will help to fix the form in the altar of the heart. Then, you will see in everyone that Form only; in all beings, you will find Him only. You will realise the One manifold as many. Shivoham, Soham, I am Shiva, I am He, Only He is.