Counting backward requires just enough prefrontal cortex engagement (working memory, sequential processing) to act as a 'cognitive wedge,' preventing your mind from latching onto anxious thoughts. This occupies the mental bandwidth normally used for worry, while the simultaneous deep breathing activates the parasympathetic nervous system.
The combination of a focused mental task with a regulated physiological state creates a powerful feedback loop. The counting distracts the mind, allowing the body to calm down, and the calmer body then makes it easier for the mind to stay focused on the counting, breaking the cycle of anxiety.
Anxiety is often a runaway train of thoughts about the future. Counting backward is a simple but effective lever to pull the emergency brake. It forces your brain to focus on a sequential, non-emotional task in the present moment, derailing the catastrophic thinking.
This is a form of 'cognitive loading.' By giving your working memory a specific job (counting), you evict the unhelpful 'tenants' (worries) that were occupying that mental space. The breath work then physically settles the nervous system that was agitated by those thoughts.
