“To some extent the rigid distinction between ego and environment is equivalent to that between mind and body, or between the voluntary and involuntary neural systems. This is probably the reason why Zen and yoga disciplines pay so much attention to breathing, to watching over the breath (anapanasati), since it is in this organic function that we can see most easily the essential identity of voluntary and involuntary action. We cannot help breathing, and yet it seems that breath is under our control; we both breathe and are breathed. For the distinction of the voluntary and the involuntary is valid only within a somewhat limited perspective. Strictly speaking, I will or decide involuntarily. Were it not so, it would always be necessary for me to decide to decide and to decide to decide to decide in an infinite regress. Now the involuntary processes of the body, such as the beating of the heart, do not seem to differ very much in principle from other involuntary actions going on outside the body. Both are, as it were, environmental. When, therefore, the distinction of voluntary and involuntary is transcended within the body, it is also transcended with respect to events outside the body.”
From Alan Watts, “The Way of Liberation in Zen Buddhism.” In The Way of Liberation: Essays and Lectures on the Transformation of the Self (New York: Weatherhill, 1983), 13-14.