An excerpt from a profound teaching by His Holiness Penor Rinpoche to Jetsunma Ahkon Lhamo Rinpoche on Tonglen Meditation, as recounted by Jetsunma:

“In that case, let me teach you how to practice.” He said, “Every breath that you take, every moment that you walk around, your breath is a cycle of OM, AH, HUNG.”

We take in the suffering, no matter what it is, of all sentient beings, no matter who they are. We breathe it in. OM.

AH —is the space between the inhale and the exhale. AH is an immediate meditation on non-duality with the Three Precious Jewels, an immediate meditation on the nature as it is—inseparable, indivisible, free of concept. So there’s that meditation. AH.

And then, HUNG. Breathe out all of the virtue and merit that you and all practitioners have accomplished in the past, in the present and in the future. (This is like a spiritual credit card deal. You get to borrow on what you hope you’re going to do later).

So it’s OM, I take in the suffering of all sentient beings. I’m not separate. AH, I rely on the Three Precious Jewels. I am inseparable from the Three Precious Jewels. I rely on the strength of the Three Precious Jewels. And I am that. HUNG, I offer all of my virtue and merit, all the good I have ever accomplished in the past, present, and future, for the liberation and salvation of all sentient beings, every breath.”

You can read the entire teaching and instruction on Jetsunma’s blog, TibetanBuddhistAltar.org — find this teaching by searching for “Tonglen.”