I could give book-read answers for it, as some have already done. But I won’t.
Therefore, so as to benefit all the spiritual seekers here or anywhere, and to avoid the unnecessary pitfalls, I’m going to answer this question from a deeply personal, and from an individualistic self-experience and self-knowledge about it.
Concentrate on That Which Is.
That is, not on the body or being but on the Truth; which, at this stage of spiritual understanding and non-experience you most probably know not as to what “It” actually and factually is.
However, since the seeker - with closed eyes, has to “see” and “look” somewhere - during meditation, therefore, do so at the middle point between the eyebrows. But do not let it “weigh heavily” upon you!
That is, do not make yourself consciously tense.
For otherwise, you will be furrowing your eyebrows, with a forced-felt need to find something or the other “out there” somewhere.
Personally, I could not even do this for long, when I started. I just let my meditative point of reference shift upwards, to the top of the head.
Mind you, I had read no book about the yogic concentration practices when I started my spiritual voyage, back at the beginning of 1990.
In fact, despite the fact that I was then staying in Delhi, and even after trying to fetch a book about meditation in Connaught Place in the middle of New Delhi, funnily and bizarrely enough, I somehow could not. Though later on, after the whole process of “getting IT’” completed itself, I found a whole lot of such books available at the same place!
But it needs be said that I did get a book or two on this subject from the Shivananda bookshop in Rishikesh/Haridwar. However, by then I was so deep into “It” that I did not check out the same. Later, after the whole was Whole, I did.
I was an atheist afore.
Needless to say, I did everything I could, as an unguided spiritual aspirant would. Go hither and thither!
Starting from “lower” worship of the Divine, in the name-form mold, I slowly, steadily and then speedily ventured into the “formless”. Lead by a hidden hand as though.
Anyway, the question asked specifically is as to where must one concentrate during meditation. As a rule of the thumb - without going gung-ho about yogic jargon or any other such hatha-yoga concept - simply, just concentrate at the middle of the space between the eyebrows. Thereafter, if so inclined, at the top of the head.
But with mind and soul always “fixated” on the Search for the God Head!
At the due time - when and if you’re so “chosen” karmically by the Divine - you will be led into an individualistic experience unto the paranormal, and then, into the supra normal.
Many visions, too innumerable to put down here, may dawn upon the meditating spiritual aspirant. Other inexplicable “things” too will happen.
But eventually, karmically bound, you may well be led to the “That” of Which Is.
Herein, all forms of gods-goddesses, angelic or devilish mirages, as too a this or that ingrained or imagined ancestral or cultural idea of the Divine - all cease to be. As good, as gone flatulence!
And all the silly and the whole lot of the superstitious suppositions would be found to be but used-up junk. And like a dying dilapidated ship, the mind-made hell and heaven herein are compulsorily sunk. As is all the stinking crap carefully considered, and then, compulsorily but unceremoniously dumped!
No god stands “There”, as God!
At the End, the body and being stand “dissolved” in “That”.
And the self-experience is as “physical” as my writing now is, a zillion times more clearer than this experience of reading-writing herein, at this moment, is.
This surely is “seen” by “Self” that verily it is the All.
Hence, the Ultimate Truth and the Absolute Reality is not witnessed as your or my inherited or imagined god.
Out “There”, ALL IS THAT!
This is the “That” of all - forms and formlessness, of the dead and the alive, the sentient or the insentient, of the creation and the Creator.
Thus, there’s NO GOD OUT THERE. But ALL IS GOD!
Scientifically speaking, it means that when probed to the endless possibilities, the Cosmic Reality in its subsistence and substratum is but an Infinite, an Eternal, an Innate Unity. Of All That Be.
However, “It” is not dead, but very much alive, as the All of everything!
Therefore, the atheists as too the scientists who insist there’s “no God”, are found to be as wrong as the warped religious nuts of this-that ism.
For, out “there”, each is self-realized to be the other! In quintessence.
No gods, messiahs, ancestors, hell or heaven, dead relatives survive in “That”!
Alternatively, everything - be they as too our thought of foes - in eternal essence, are self-discovered to be nothing less than us, or the Self of All.
Simply put, form nor formlessness is God. But the WHOLE IS GOD!
What it means for us is that since eventually ALL IS ONE, we must treat each other as the very skin of our soul, less nor more, and as our brethren. For, herein, the Beginning is the End.
And all’s one. Including the ant you just now maybe have stepped on!
“It” is a difficult concept to understand. But then, so the Truth at the End is. Sorry, thus “That” is. So, God is!
Accept “It”. Or seek, and find What Is.
Or die trying.