The day 260 meditation simply asks us to observe what's going on when we breathe. It's not esoteric, its not lofty, its meant for all human beings. I particularly liked the opening quote from an ancient tantric text:
Davi: O Shiva, what is your reality? What is this wonder-filled universe? What constitutes seed? Who centers the universal wheel? What is this life beyond form pervading forms? How may we enter it fully, above space and time, names and descriptions? Let my doubts be cleared!Shiva: Radiant one, this experience may dawn between two breaths.
In some ways this text reminds me a bit of some of the zen koans. But there is a key difference. The space between two breaths might sound mysterious at first (sort of like one hand clapping). But if you stop looking for profundity, its just very simple and practical. That's one of the things I've liked about yoga from the start: this seeming union of the extremely practical with the highly mysterious.