Bhagavad Gīta Bhāshya and Tātparya
B.G 4.29
Offers exhalation into inhalation, and inhalation into exhalation. In this way, having controlled the pace of inhalation and exhalation, they become dedicated to the exercise of breath, called 'prāṇa-āyāma'.
Gīta Bhāshya 4.29
Breathing exercise mentioned is 'prāṇa-āyāma' that involves practice of controlled breathing with retention of breath, called 'Kumbhaka'.
Others who are devoted to 'prāṇa-āyāma' practice offer inhalation into exhalation and exhalation into inhalation. They become established in retention of breath, i.e. 'Kumbhaka' state, is the meaning.

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बहुचित्रजगद्बहुधाकरणात् परशक्तिरनन्तगुणः परमः ।
सुखरूपममुष्य पदं परमं स्मरतस्तु भविष्यति तत्सततम् ॥
"The one who has created this variegated vast universe with varied forms has infinite power and is of infinite auspicious qualities. He certainly bestows the highest state of bliss to those who meditate on his ever happy essence." -Dwādasha stōtra 4.3

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