One line of argumentation to explain the obtained results for modulations of theta activity dependent on eyes-open and eyes-closed state could be that practicing Qigong physically requires the subjects to strongly direct their attention to the performance of the complex movement sequences and the resulting kinaesthetic sensations as it is conceptualized in mind-body therapies such as Qigong. One main aim is to draw the attention away from the everyday mind flow to reach an attentive state (for an overview, see Schmalzl et al., 2014). As a consequence, a state of deep relaxation is reached in physical training mirroring in increased theta activity in eyes-open as well as eyes-closed conditions.