Abu Huraira reported Allah's Messenger (ﷺ) as saying:Did you not see when the man died and his eyes were fixedly open? He (Abu Huraira) said: Yes. He (the Holy Prophet) said: It is due to the fact that when (the soul leaves the body) his eyesight follows the soul.
وَحَدَّثَنَا مُحَمَّدُ بْنُ رَافِعٍ، حَدَّثَنَا عَبْدُ الرَّزَّاقِ، أَخْبَرَنَا ابْنُ جُرَيْجٍ، عَنِ الْعَلاَءِ بْنِ، يَعْقُوبَ قَالَ أَخْبَرَنِي أَبِي أَنَّهُ، سَمِعَ أَبَا هُرَيْرَةَ، يَقُولُ قَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم " أَلَمْ تَرَوُا الإِنْسَانَ إِذَا مَاتَ شَخَصَ بَصَرُهُ " . قَالُوا بَلَى . قَالَ " فَذَلِكَ حِينَ يَتْبَعُ بَصَرُهُ نَفْسَهُ " .
Muslim
The Book of Prayer - Funerals • Hadith 10