Reference: Sharh ‘Umdatil-Fiqh – Tape No.10, Question No.6
Question: Whilst praying, is it permissible for him to close his eyes, because it helps him to concentrate more when doing so?
Response: If there is something in front of him which distracts his attention [during the prayer], then he can close his eyes to prevent him from being distracted. However, if there is nothing in front of him to distract his attention, then it is disliked to close the eyes [during the prayer].