The monk who exhales well, the monk who inhales well; the monk who exhales well, correctly sees the Dhamma.

Verse 381 reinforces the previous one: conscious breathing practice is not optional, it is foundation. Ānāpānasati leads to sammādiṭṭhi — right view.

In classical yoga, prāṇāyāma serves the same function: calming the mind to see clearly.