The spirit of attacking is completely different from the spirit of being attacked. Bearing an attack well, with a strong attitude, and parrying the enemy's attack well, is like making a wall of spears and halberds. When you attack the enemy, your spirit must go to the extent of pulling the stakes out of a wall and using them as spears and halberds. You must examine this well. Some schools maintain that the eyes shoudl be fixed on the enemy's long sword.
Some schools fix the eye on the hands.
Some fix the eyes on the face, and some fix the eyes on the feet, and so on. If you fix the eyes on these places your spirit can become confused, and your strategy thwarted. I will explain this in detail. Footballers do not fix their eyes on the ball, but by good play on the field they can perform well. When you become accustomed to something, you are not limited to the use of your eyes.