While the 3rd and fourth foundations of mindfulness can be taught as their own separate topics, it can be very useful to look at the language and instruction given in both of them together. In the 3rd foundation we rest mindfully in all cognitive and emotional states as they arise and pass with the courage not to change them. In the 4th foundation of mindfulness we use this deeper intimacy from the 3rd foundation to act most skillfully in how we let go of suffering states and welcome wholesome states.