Closing eyes during prayer
It is not from the guidance of the Prophet (sallallaahu alayhi wa sallam) to close the eyes while praying. And he had the most khushoo' of all people while praying.
Some of the people of knowledge have said that closing ones eyes is what the Jews do.
Ibn Al-Qayyim (may Allaah have mercy on him) said: It is not from his (sallallaahu alayhi wa sallam) guidance to close the eyes while praying.
And the scholars differed in regards to its being makrooh [disliked]. Imaam Ahmad and others disliked it. And they said: This is the doing of the Jews.
And a group permitted it and did not find it makrooh. And they said: It is nearer to attaining khushoo' which is the spirit of prayer, its secret, and underlying purpose.
And the correct opinion is that it be said: If a person can pray while keeping the eyes open and doing so does not affect his khushoo, then this is the best.
And if something in front of him like ornaments, decorations, and the like come between him and khushoo causing his heart to become muddled and confused, then it is not disliked if he closes his eyes. And the opinion of permission in this case is more near to the principles of Islamic legislation and its goals than the opinion of it being makrooh. And Allaah knows best.
[Page 120 - أخطاء المصلين]