A meditation object is something you intentionally choose to be the focus of your attention during meditation. Although you can choose just about anything, the breath is ideal for cultivating attention and mindfulness. First, the breath is always with you. Second, it allows you to be a completely passive observer. You don’t need to do anything, such as repeat a mantra, generate a visualization, or rely on any special item like a candle, icon, or kasiṇa.
You can meditate on the breath at any opportunity, wherever you are, every day—even up to your dying breath. The breath also changes over time, becoming fainter as concentration deepens. This makes it suitable for developing powerful attention, since the details you focus on become ever more subtle as sensations grow less distinct.