It is a technique to bring peace and tranquility to the human mind. One has to keep on observing the truth that manifests itself and the Low of Nature starts revealing itself. While starting this exploration of truths within you have to abstain from every type of violence, sexual misconduct, speaking lies, and taking any type of intoxicants. If you are generating such defilement it becomes impossible to go to the deeper levels of mind.
To practice this technique you sit with your eyes closed without any vocal or physical action. Now start experiencing the breath coming in and breath going out. The breath comes in the breath goes out naturally. Start observing it. This is the reality, a very gross reality, but reality pertaining to your own mind and matter which has started manifesting itself. It is not breathing exercise, you are not to control your breath.
Controlling, disciplining and regulating the breath is other technique called ‘Pranayama’. But ‘Vipassana’ is quite different from ‘Pranayama’. In Vipassana you observe the breath as it is - natural and normal breath. The exercise is to experience the reality which manifests itself within the framework of the body, not a breathing exercise.
Let anything happen, you never try to interfere with the natural flow of breath. Let Nature play its own role. Your role is to observe. Just observe objectively. After sometime the mind calms down, becomes more subtle and more sensitive.
You develop your faculty of awareness. Now you are able to feel the touch of the breath. The barriers of conscious and unconscious mind are broken by this technique of observation.
The word “Vipassana” means to observe the reality as it is in its true nature, not just as it appears to be, not just as it seems to be, but as it is in its true nature.