Eyeline match cuts are a film editing technique where the direction of a character's gaze is matched to the position of the object or character they are looking at, creating a seamless transition between shots. This technique helps to establish spatial relationships in a scene, guiding the audience's understanding of where characters are positioned in relation to each other and enhancing narrative continuity. It plays a vital role in establishing point-of-view and can also contribute to the themes of gaze and voyeurism within cinematic storytelling.