The eye can adjust to various distances by changing the refractive power of the crystalline lens (accommodation). When the lens displays the lowest possible refracting power, i.e. the longest possible distance setting, the term “distant accommodation” is used.
The far point MR is the object point which is sharply imaged on the retina in distant accommodation.
A lens is fully correcting if its image-side focal point F’ coincides with the far point MR.
Horizontal section through a human eye |  Carl Zeiss near You
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