A Tibetan Breath Partitioning exercise is more of a meditation as a breathing exercise which requires a slowing down and refining of the exhalation while directing the breath to different parts of the body associated with different charkas or energy centers in the body.  It is quite complex and requires considerable mental practice.

 Lie down on the floor with the arms open at the sides, palms upturned. 

Breathe gently through the nose.  First direct the breath down the arms and out through the fingertips.

Gradually reserve some of the breath and direct it towards the heart. 

A third should be exhaled down the arms, and another third directed at the heart. 

The breathing should become quieter and more refined with the practice of this exercise. Finally, reserve the remaining portion of the breath at the point in the center of the forehead,