What should he do with his eyes while he is meditating? The answer is that there is no fixed universal rule which will cover all stages from the most elementary to the most advanced in the practice. But there are two ways in which he can deal with this problem, both of which are effective for that purpose at the particular time or stage when they are to be used. The first is to let the eyes be open only a bit, about one-quarter open, so that he is looking closely downward and shutting out most, but not all, of his surroundings. The second way, is to let them be widely open, staring into the distance but not seeing it clearly.
-- Notebooks Category 4: Elementary Meditation > Chapter 2: Place and Condition > # 241