Breath is that which carries the universal life force, Prana.
Sound is the first element of the universe created by that same force. Breath is an automatic function of the body whereby there is a pressure differentiation between that which is inside the lungs and outside. As we inhale the pressure outside the body is greater, thus the inflow of air. The exhale is when the pressure inside is greater, thus an expelling from the lungs.
When we control this life force we gain greater clarity for our purpose in life. We become full of energy and refreshed. The sound bath will go deep to recenter your being with that very same force. Both sound and breath will bring you in touch with your own state of primordiality.