Look at your Self or Atma, rather than anywhere else. The eyes may be kept open or closed – it is immaterial. There is only one I, whether you spell it ‘I’ or ‘eye’. There is no point in opening or closing the eyes. Attention must be focused on the inner ‘I’. You are not an eye that can be opened or closed. You may close or open the eyes according to your liking or inclination. It is immaterial, and not important. You will cease to think of the world when you think of the Self. If you are in a room and close your eyes and do not look out, it is immaterial whether you close the windows or keep them open. (The body is the room, the eyes are the window.)