—>Breath is a noun (person, place, or thing) meaning ‘the air taken into or exhaled from the lungs’ or ‘an inhalation or exhalation of air.’
Examples: The site took my breath away. His breath could be seen in the chilly air. I tried to take steady breaths.
—>Breathe is a verb (word that relays an action) meaning ‘to inhale or exhale air from the lungs.’
Examples: I breathe deeply. He breathes unevenly.