The document discusses the concept of the far point in relation to eye accommodation, defining it as the point in space that conjugates with the fovea when the eye is relaxed. It explains how the far point varies between emmetropic, myopic, and hyperopic eyes, describing how refractive errors occur when the far point does not correctly align with the fovea. The document illustrates that a myopic eye has a far point closer than infinity, while a hyperopic eye has a far point beyond infinity, affecting the clarity of vision at different distances.