All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger. We ask Allaah to exalt his mention as well as that of his family and all his companions.
A praying person should look straight in front of him; if he is in Rukoo' (bowing position) he should look straight down to the place which is opposite his face without raising his head or lowering it. 'Aa'ishah narrated that when the Prophet bowed down in prayer, he neither raised his head nor lowered it. It is the same thing when prostrating and when in a standing position in prayer. However, it is safer and better to look to the place of prostration while in a standing position, as by doing so, one avoids looking in different directions, as there is a text which warns us against doing so. This view is according to the most preponderant opinion of the scholars. However, some scholars are of the view that a praying person should always look to the place of his prostration. Shareek Al-Qaadhi is of the view that, when bowing down, one should look at his feet. All the positions that are mentioned are only desirable as long as the praying person is in the direction of Qiblah. What is disliked, however, is to look up to the sky, or to the side, or to the back, or to close one's eyes.
Allaah knows best.