Scion said:Ok, now prove all of that.
Lighting a candle and breathing is stressful/nonrestful in some way. Ok, prove it.
You are not lighting a candle and breathing, you are using a magic item.
Is using a magic item restful? In the general case I think that it is not - while not specifically excluded under the section on rest it's implied (fairly demanding..mental).
Is Incense of Meditation a magic item?
It's listed under Wonderous items in the DMG, that makes it a magic item.
Go back to the Use Items section of the DMG to see how magic items are used (Page 213).
"To use a magic item, it must be activated, although sometimes activation simply means putting a ring on your finger"
SNIP
"Activating a magic item is a standard action unless the item description indicates otherwise."
4 methods of item activation are listed. Spell Completion, Spell Trigger, Command Word, Use Activated. Magic items are activated by one of those 4 methods. It's clear by inspection that Incense of Meditation is a "Use Activated" item.
from the section on use activated items
"Unless stated otherwise, activating a use-activated magic item is either a standard action or not an action at all "
From the description of Incense of Meditation
"When a divine spellcaster lights a block of incense of meditation and then spends 8 hours praying and meditating nearby..."
That bit of text is the method of using the item, it's clearly not a standard action to use the incesne, the action to use the incense is to light it and then spend 8 hours praying and meditating. I.e. the action takes 8 hours to complete.
You are performing an 8 hour action, this is clearly not "rest"