It was written by Blige, Jocelyn Donald, Jose Leonel Sandova, Shaun "S. Dot" Thomas and guest vocalist Fabolous for Blige's fifteenth studio album Gratitude (2024), while production was helmed by Thomas, with Cashmere Brown credited as a co-producer.

"Breathing" was written by Mary J. Blige along with Jocelyn "Jozzy" Donald, Jose Leonel "PurpleKBeats" Sandova, Shaun "S. Dot" Thomas and guest vocalist Fabolous for her fifteenth studio album Gratitude (2024).

"[2] Vibe editor Mya Abraham declared "Breathing" as "classic Mary with a bit more of a hip-hop feel with Fab kicking the song off,"[3] while Sha Be Allah, writing for The Source found that the song "showcases Blige's unparalleled vocals and intimate lyricism.

"[4] Zachary Horvath from HotNewHipHop called "Breathing" a throwback style single" as well as a "grand and uplifiting [...] classic Mary J Blige record.

[9] With nine Adult R&B chart toppers, Blige moved into a tie with singers Maxwell, Tank and Usher for the fourth-most number-one hits only after Alicia Keys, Toni Braxton and Charlie Wilson.