Taken from the "Yoga Journal"'s Daily Insight Newsletter on December 1, 2007 ...
Why not take a meditation break right now, wherever you're sitting? You don't need to do anything special to set the stage for your five-minute vacation—just sit comfortably and move your focus inward. This contemplation meditation is an opportunity to focus your "thinking mind" on the mystery of being.
Here's how to try it: Sit back in your chair so that your back is completely supported. Place your hands on your knees with your palms facing up to open your awareness, or facing down to calm the mind. As you inhale, silently say so to yourself and as you exhale, say hum. These words mean "I am that"—in other words, they are an affirmation of your existence.
Once you've established the "so hum" rhythm, begin to contemplate the source of your breath: Where is your breath coming from? Through visualization, contemplate the five billion human beings and countless creatures on Earth being fed by the same tidal rhythm of the breath.