The above is a general practice – there is no religious overtones or mystical aspects. You are simply monitoring your breathing (which produces a state of mindfulness – being aware of the present moment) and you are controlling your inhale/exhales consciously.
If you become aware of tension in part of the body, put attention on that part of the body, as you continue with the measured breathing. Direct those areas of the body to relax and let go of the tension.
This will naturally produce a more relaxed state in an individual.