Why do we sit facing the wall?
We can say that we’re following Bodhidharma who, after his encounter with The Chinese Emperor, went to Shaolin Temple and “sat facing the wall” for 9 years.
Classical Chinese is very terse. The characters simply say “ wall gazing”. This can certainly mean gazing at the wall, or, slightly less literally, facing the wall, but they can also mean, amongst other possibilities, gazing like the wall.
And how does a wall “gaze”? Steadfastly and with non discrimination, allowing all things to be, maintaining the room of the world.