According to Master Hsuan Hua, those practicing sitting in meditation can enter the second Dhyana when they no longer need breathing.

宣化上人说，修打坐禅定的人，修到呼吸也断了，就可以进入二禅天。

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I gooled for the answers, and consulted the commentaries on the Earth Store Sutra by Venerable Master Hsuan Hua.

上网做了个搜查，并参考了宣化上人的《地藏经浅释》。

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