91. In such a basic Zen practice as counting the breath we learn to let go of all entangling questions and arguments. We do not concern ourselves with distinctions between theist and atheist, Christian and Buddhist, right and wrong. There is just this breathing one-e-e-e ... just this breathing two-o-o-o ... Letting go of all naming, all distinguishing, all differentiating, we let go of all clinging. Immersing ourselves in the very process of breath counting, we relax and become that process. Thus we enter what Zen master Dogen calls the Dharma gate of great joy and repose.