One commences the practice with deep recitation of the Om mantra three/nine times creating a wall of protection against negative energies in the cosmos. This is important because the technique is so potent it enhances our receptivity to a level, where even a minor emotional disturbance causes great impact! Breathing is the essence of life. To breathe is to live; and so breath is naturally qualified to be the first object of perception.
In Soham Sadhana perception always means experience bereft of the duality of any kind. Impartiality and equanimity are byproducts of Soham Sadhana with
impartial perception, where there is neither the emotion of attachment nor aversion, neither pleasure nor displeasure. Both these states of emotion are closely and carefully perceived but not internalized. Because both states are merely watched as a witness, it is not difficult to reject them and assume a neutral position.
Thus, equanimity is essentially associated with Soham Sadhna also called Hamsa Yoga. A serious practitioner of Soham Sadhana, whose 'perception' and 'knowledge' become pure, does not attract new karmic attributes. In fact, he/she is protected even from the effect of the accumulated karmas.
Specifically, the yogic science of Soham Mediation is universal, easy and effective as proved by scientific experiments. The main aim of Soham meditation is to calm the mind and to stimulate and purify the ‘pran’ taking the practitioner to a higher plane of existence and in some cases even leading to awakening of Kundalini, the ultimate goal of a yogi.