breathe - breath
Breathe /briːð/ is a verb. When people or animals breathe, they take air into their lungs and let it out again.
It was difficult for him to breathe.
Always breathe through your nose.
Breath /breθ/ is a noun. Your breath is the air that you take into your lungs and let out again when you breathe.
She took a deep breath, then started to explain.
I could smell the coffee on his breath.