Understanding tonic accommodation as the physiologic baseline of the accommodative system may help clinicians interpret accommodative symptoms, refractive variability, presbyopic change, and responses to myopia-control and accommodative therapies. Accommodation is traditionally described relative to the optical far point of the eye, implicitly assuming that the distance-focused state represents physiological rest. However, experimental studies performed under conditions of minimal visual stimulation consistently demonstrate that the eye adopts an intermediate focal position known as tonic accommodation. This review examines the hypothesis that tonic accommodation represents the physiological baseline of the accommodative system and that accommodation towards both near and far targets involves active neural modulation around this resting state. Relevant literature addressing tonic accommodation, autonomic control of the ciliary muscle, accommodative dynamics, presbyopia, and clinical approaches to refractive correction and accommodative intervention was reviewed. Existing evidence supports the presence of a stable tonic accommodative state maintained primarily through baseline parasympathetic activity. Positive accommodation towards near targets is widely accepted as an active parasympathetic process. In contrast, relaxation towards distance has traditionally been considered passive; however, experimental and pharmacologic observations suggest that accommodative relaxation may involve graded neural modulation rather than elastic recoil alone. Anatomical heterogeneity within the ciliary muscle and differential receptor distribution provide a potential substrate for bidirectional accommodative control. Viewing tonic accommodation as the physiological baseline of the accommodative system provides a framework that integrates neural, mechanical, and age-related aspects of accommodation. This perspective does not replace classical theories of accommodation or presbyopia, but may help explain accommodative dynamics, refractive behaviour, and variable responses observed with myopia-control strategies, pharmacologic presbyopia treatments, and accommodating intraocular lenses.