This meditation is an interactive one. Not only will you be following a breathwork pattern and later doing some shoulder & neck rolls followed by shaking out your hands and legs, but your ears will also be listening to a 60 bpm (beats per minute) rhythm. While you are listening, on the subconscious level you will be entraining your heart and respiratory to shift in alignment with that steady rhythm.
Our body parts are constantly talking to each other through electrical currency. The physiological state of our body is encoded in those body parts, such as the heart and organs. The heart is one of the main influencers, especially with our feelings and moods. The heart will relay the physiological state to the brain with each heartbeat. So, you can surmise that by entraining your heart to the 60 bpm you will be experiencing calmness, peace, and reduce stress and anxiety.
If you love how music affects human health, a nice resource is “The Music Instinct: Science and Song,” a documentary originally aired on PBS in 2009.