The first breathe coming out of the body is the one we must look for because breathe is a unit of time measure as per the Rishis.
The below is from Surya Siddhanth : Chapter 1 verse 12 in Phanindra Ganguly's translation.
- And sixty nadis make a sidereal day and night....
Yoga system calculates numberThe manuscripts without commentary insert, as the first half of breaths an individual makes in v. 11, the usual definition of the length of a day as perrespiration: " the followingtime occupied in pronouncing ten long syllables is called a respiration. '
The table of the divisions of sidereal time is then as follow: 60 Truth =1 Praana10 long syllables ( 1 inhale +gurvaftshara) = 1 exhalerespiration (prana, period of four seconds); 6 Praanas =1 Vinaadirespirations = 1 vinadi (period of twenty-four seconds); 60 Vinaadi =1 Ghativinadis = 1 nadi (period of twenty-four minutes); 60Ghatis60 nadis = 1day
Therefore man breaths, 60x60x6=21600 times in a1 day. This is given in Patanjalis Yogashastra.