The Art of Living: Vipassana Meditation. The following text is based upon a talk given by Mr.
S.N. Goenka in Berne, Switzerland. Mindfulness of Breathing. Bodhipaksa This meditation practice, in one form or another, is very widespread in the Buddhist world.
The particular form taught here — in four stages — is found in the Visuddhimagga (Path of Purity) of the great Theravadin scholar, Buddhaghosa, who lived in 5th century India and Sri Lanka. It therefore has a long pedigree, even if there’s no description in the earliest Buddhist scriptures that corresponds exactly with this form of the practice. This particular version of the Mindfulness of Breathing is mainly aimed to calm and focus the mind, and is therefore what is known as a samatha (Sanskrit, shamatha), or calming practice rather than a vipassana, or insight, one.
The Sanskrit equivalent to the word vipassana is vipashyana and both words mean insight, or truly seeing the nature of reality. How to Meditate - Guided Meditation Techniques - Buddhist Meditations.