Dhamma is the Natural and Holistic Order. To know it we need to be balanced and attuned to what were experiencing, to meet what arises with sympathy and hold it with equanimity. Mindfulness of breathing is a practice which develops this balance.
The development of wisdom is dependent on disengagement - from affliction, from fixing it, from knowing the answer and from letting go of any such activation ( sankhara). In that pure awareness, release can occur- straight through the heart.