From this point of view, an important question arises: does an internal focus of attention during Qigong practice lead to a more demanding type of movement control, and therefore binds more attention which finally results in increased EEG theta and alpha activity? Especially in non-expert practitioners, demanding monitoring processes of movement performance during Qigong practice could result in enhanced stress reduction mirrored by increased EEG theta and alpha activity. We argue that one underlying cognitive mechanism is a working memory load which results from increased motor affordances. From a neurophysiological point of view, frontal theta power has been found to increase with working memory load (Gevins et al., 1997; Krause et al., 2000; Jensen and Tesche, 2002; Onton et al., 2005). Challenging working memory finally results in a loss of a merely executive action control due to limited capacity. Subsequently, practitioners’ attention is drawn away from cognitive engagement in everyday thoughts by a demanding monitoring process. Additionally, a loss of cognitive action control toward a state of non-focusing and non-involvement on the everyday mind flow is one of the main aims in Eastern meditation techniques. Especially in Buddhism-related meditation traditions a mindfulness state is reached by sustained attention on the body. Activations in midline fronto-central lobe structures associated with attentional processes possibly confirm the fundamental role of mindfulness shared by many Buddhist meditations (for an overview see Tomasino et al., 2014). The finding of increased theta activity after physical Qigong training in eyes-closed conditions in our study indicates that internalized attention might be reached more easily when attention and breathing behavior is guided by movements in Qigong training.