Eyes (divine). The “eyes” the Lord Buddha developed in him at the twentieth hour of his vigil when sitting under the BO-tree, when he was attaining Buddhaship. They are the eyes of the glorified Spirit, to which matter is no longer a physical impediment, and which have the power of seeing all things within the space of the limitless Universe. 0n the following morning of that night, at the close of the third watch, the “ Merciful One” attained the Supreme Knowledge.
Source: H.P.Blavatsky - The Theosophical Glossary