It's common to say “I see” when we understand something. And indeed, “seeing” in the Bible represents grasping and understanding spiritual things. So it makes sense that the eyes, which allow us to see, represent the intellect, which allows us to understand spiritual things. This can also be used in the negative, of course; the Bible speaks of people having eyes and refusing to see, and the Lord when He was in the world advised plucking out an offending eye. These represent a refusal to acknowledge truth, or being misled by falsity.

1805. Verse 5 And He brought him outside and said, Look, now, towards heaven and count the stars, if you are able to count them. And He said to him, So will your seed be.

'He brought him outside' means the sight possessed by the Interior Man, which from external things sees internal things. 'And He said, Look, now, towards heaven' means a representation of the Lord's kingdom in a mental view of the universe. 'And count the stars' means a representation of goods and truths in a mental view of the constellations. 'If you are able to count them' means the fruitfulness of love and the multiplication of faith. 'And He said to him, So will your seed be' means heirs of the Lord's kingdom.