The filling inhalation (pūraka) counted one with the inner retention (āntara kumbhaka) is the count of filling inhalation or pūraka-mātrā  (viz. I,III,V, etc). The exhalation (recaka) is counted one with outer retention (bāhya kumbhaka) is the “count of exhalation” (recaka-mātrā). The “count of filling inhalation” (pūraka-mātrā) and  the “count of exhalation” (recaka-mātrā) should be equal in duration and together form a complete breath (ana).