The system of Tantra Sastra of Hinduism, followed by the Shaktas(who worship Devi,Goddess as Mother, has a detailed analysis of Breathing.
The System of Tantra Sastra is interwoven intrinsically with The Yoga , as enunciated by Patanjali in his Yoga Sutras.
One division, one can not really call it a division, as the system is an Organic whole,deals with Respiration, ‘Swasa.
The basic premise in Sakthi worship, in respect of bodies, that is without consciousness, is that it is breathing that differentiates and infuses Life and Consciousness.
The breathing process or respiration combined with the Heat Energy outside the body in the Universe, creates and sustains Life.
As Hinduism postulates there are two bodies, Stoola(Gross) and Sukshma(Subtle)
The Stula Sareera or the Body without Life is called Jata,Inert.