Exhalation is the inhibition of the phrenic nerve and the relaxation of the diaphragm and intercostals, accompanied by parasympathetic (vagus) nerve activation that slows HR and BP.
Fogel establishes the diaphragm as the primary effector muscle of the autonomic respiratory cycle, its relaxation constituting the parasympathetic phase of respiratory sinus arrhythmia.
, Body Sense: The Science and Practice of Embodied Self-Awareness, 2009thesis