We naturally try to keep our vision in focus, contracting muscles in our eyes to keep images sharp. When we practice the soft gaze, we relax the muscles in the eyes, allowing them to rest and removing what is for most people their main sensory input. This has a different effect than closing the eyes. Closing our eyes helps us internalize and listen to our inner voice. It is useful for looking within and for visualization. The soft gaze removes sensory input from the eyes while still keeping you present. It is helpful when blanking the mind and finding the internal observer - the part of us that simply observes without analysis or judgement.