This chapter examines the multifaceted role of breath (Arabic: nafas, نفس/nafkh, نفخ) and related concepts (notably nafs النفس, “self/psyche,” and rūḥ الروح, “spirit”) within Islamic intellectual history. It argues that an Islamic respirational philosophy cannot be reduced to a single field of scholarly inquiry: Islam’s sacred scriptures of the Qurʾān and Ḥadīth Corpus (Collections of Sayings of the Prophet) provide theologians and other religious scholars with an imagery, idiom, and grammar of breath and respiration; classical medical authors developed physiological and therapeutic accounts of respiration; and Sufi metaphysics and practices turned breath into a vehicle of cosmogenesis, spiritual transformation, and embodied discipline. Bringing these strands together clarifies continuities and tensions between revelational language, rational inquiry, and mystical exegesis that can find resonance in contemporary breath-centered Muslim spiritual praxis. This examination of an Islamic philosophy of breath operates on axes. First of all, by exploring the metaphysical implications of divine breath as presented in the Qurʾān, developed further in scriptural exegesis (tafsīr), debated in discursive theology (kalam), elaborated rationally in philosophy (falsafa), and articulated mystically in Sufism, through the theosophy of the likes of Ibn ʿArabī. Secondly, by investigating the psychophysiological implications of breathing practices in Sufism; finding outward expression through dhikr (remembrance of God), as well as by inward contemplation. This integrated treatment of exegesis, theology, philosophy, Sufism, and modern scholarly empiricism seeks to demonstrate that breath constitutes both a theological principle and an embodied practice, connecting transcendence and immanence, physiology and spirituality.