The pineal gland in the human brain has the structure of an eye. It has cells that act as light receptors, as the retina does. It has a structure comparable to the vitreous—a gel-like substance between the retina and lens of the eye. It has a structure similar to a lens.
Scientists are still learning much about the pineal body, known in both Eastern spiritualism and Western philosophy as the seat of human consciousness. Eastern beliefs also hold that, on other plains of existence, eyes may be seen all over the body. Western science is slowly coming to understand the pineal body as a third eye.
For many years, scientists have recognized the similarities between the pineal body and the eyes. In 1919, Frederick Tilney and Luther Fiske Warren wrote that the similarities listed above prove the pineal gland was formed to be light-sensitive and possibly to have other visual capabilities.