Once again cultivating loving kindness through the practice of Tonglen, Alan advises to start with ourselves as we concentrate on our own merit and then move outwards to others. As we continue through the practice focusing on loved ones, then neutral persons and finally those with whom we have difficulty, we are really starting the practice where we will end. The ultimate goal is to breakdown all barriers. This meditation is a flow of benevolence for others and ourselves. Listen further for an explanation and a new understanding of Nirvana.