The existence of life is based on breath. As long as breath lasts, life continues, and as soon as the breathing process stops, then apparently life comes to an end. The breath goes in and then comes out. Therefore, from the spiritual point of view when we inhale we come closer to our inner self, and when we exhale we are temporarily farther from our soul. When we inhale we come closer to eternal existence, but when we exhale we feel that we are removed from eternal existence. This means that inhalation and exhalation form a veil between materialistic and eternal life. When we pull in breath, then we establish our relationship with eternal life, and when we expel breath establish our relationship with the materialistic world.