When we position ourselves on the mat we distance ourselves from our responsibility to react to the world.
The eyes look inward to catch the inner mood, the state of mind.
Whether we are concentrated, dispersed or nervous; happy, sad or angry; whether we are afraid, tired or energetic – the eyes are positioned at the back of the head.
Source: © 2003 Vijñāna Yoga Practice Manual, Orit Sen-Gupta.