Rabbi Yehuda Strizover, teaches in his book Minchat Yehuda*:

There is breathing that can happen on its own as long as a person is

alive, and there is intentional breathing which can be practiced.
This is like [the expression] "moshel be'rucho - mastering one's
own breath [Prov. 16: 32, considered related to self-control]."
To develop this, each person should practice slow breathing with a
soft sound, inhaling slowly and intentionally to expand
spaciousness in the lungs.
He suggests that practicing breathing is related to the following Torah
verses, many of which use the word ruach with can be translated is breath or
as spirit:
"A long breathed [person will gain] much understanding; a shortness of
ruach [person, usually understood as reflecting impatience] gets folly as a
portion [Prov. 14:29];"
"A hot-tempered person provokes a quarrel; A long breathed person calms
strife. [Prov. 15:18;]"
"The ruach of God will alight upon him: ruach of wisdom and insight,
ruach of counsel and valor, ruach of devotion and awe [Isaiah 11:2];"
*Translation by Dr. Ronit Ziv-Kreger