I imagine you mean the tonglen practice of lojong? Strictly speaking, yes, there is a lung. But, I reckon, the lung don't mean squat, the expalanation (tri) is the REALLY important bit IMHO.
With the eye of wisdom we discover a lot of anger in us, any amount of jealousy, resentment, ignorance, desire - mountains of emotion whose existence we would never have suspected in ourselves... We recognize that most of the faults we perceive in others are only the mirror of our own negativity, the reflection of our own disturbed feelings... At the same time, we relieve the world around us of the burden of our own negative judgements."
Gendun Rinpoche Heart Advice from a Mahamudra Master