瑜伽論記 7.60

7.60

基又云：若是所轉者，牒上諸孔穴，即麁孔細孔等也，即息於此處轉也。若乃至轉者，即牒從齊孔穴乃至齊處，即息入身乃至齊處轉也。若如所轉者，牒上入出息以一為一等，其餘息時如所順逆等轉也。若時而轉者，即牒上若時行者，以一為一等乃至十十為一，時節長短相續等名時而轉，即爾所時數息應轉也。後成就故不牒。

Ji also says: 'Where they operate' refers back to the various apertures mentioned above, namely the coarse and fine pores and so forth; that is, the breaths operate in these places. 'Occurring up to [such an extent]' refers back to [the span] from the apertures of the navel up to the navel itself; that is, the breaths enter the body and operate up to the navel. 'Occurring in such a manner' refers back to counting inhalation and exhalation as one being one, and so on; at other times of breathing, they operate according to what is direct or reverse, and so on. 'Occurring at such a time' refers back to the practitioner above who, at such a time, counts one as one and so forth up to ten tens as one; the duration, length, continuity, and so forth, are called 'occurring at such a time'; that is, the counting of breaths should operate for that much time. Because [the breath] is perfected later, it is not referred back to.