It’s to stabilize your mind, to free it of its normal preoccupations so you can observe things that are happening in a clear, unhurried, less reactive way. And “things that are happening” emphatically includes things happening inside your mind. Feelings arise within you—sadness, anxiety, annoyance, relief, joy—and you try to experience them from a different vantage point than is usual, neither clinging to the good feelings nor running away from the bad ones, but rather just experiencing them straightforwardly and observing them.