Meditation is a complex mental process-practiced widely for stress management and promotion of health- exerts beneficial effects on physical and mental health, and cognitive performance. However, until now, few theoretical neural mechanisms of meditation had been proposed, still not completely elucidated. We have previously evaluated the brain activity during Preksha meditation using an innovative 18FDG-PET methodological approach. Based on our previous study observations, we proposed here the neurophysiological framework of long-term and regular practice of preksha meditation. This mechanism will provide the scientific evidence to understand the attention control mechanisms resulting from the advanced state of preksha meditation. This might have multiple clinical applications as well as effective in a healthy population for attention-related tasks. Also, it is expected that the present neural model will provide a scientific platform for future clinical studies of meditation.