There is also evidence to suggest meditation plays a protective role against the natural reduction in grey matter volume associated with aging. One study found evidence that Zen meditators experienced a slower age related decline rate for cerebral gray matter volume in the putamen which plays a role in learning, cognitive flexibility and attentional processing [14] This could suggest a better attentiveness in aging meditators versus non-meditators.
Theta is an ideal state for super learning, storing information in long term memory, re-programming your mind, dream recall, and self-hypnosis. The theta frequency is recognized as the gateway to learning and memory. What is learned in theta get's stored in long term memory. Children under the age of 5 learn more in their first few years of life, because they are primarily in the theta state.

After nearly two years of daily use of this brainwave meditation and brainwave technology, I began to enjoy a quality of life–without medication–that once seemed quite impossible for me. I do not say this lightly. Not only did I enjoy a fulfilling life, I also experienced what seemed like significant development in self-concept, values, interpersonal skills, creativity, accelerated learning, intuition, ability to handle stressful situations, self-esteem, sense of purpose, and social awareness.

Entrainment is a term originally derived from complex systems theory, and denotes the way that two or more independent, autonomous oscillators with differing rhythms or frequencies, when situated in a context and at a proximity where they can interact for long enough, influence each other mutually, to a degree dependent on coupling force, such that they adjust until both oscillate with the same frequency. Examples include the mechanical entrainment or cyclic synchronization of two electric clothes dryers placed in close proximity, and the biological entrainment evident in the synchronized illumination of fireflies.[13]
Your brainwave activity during sleep is largely distinct from your brain activity when you’re awake. (REM sleep is one exception to this—during REM, your brain is active in ways very much like when you’re awake.) During non-REM sleep, the slower, lower frequency theta and delta waves dominate, compared to the alpha and beta waves that are prominent when you’re alert and active.
Binaural beats between 1 and 30 Hz are alleged to create the same brainwave pattern that one would experience during meditation. When you listen to a sound with a certain frequency, your brain waves will synchronize with that frequency. The theory is that binaural beats can help create the frequency needed for your brain to create the same waves commonly experienced during a meditation practice. The use of binaural beats in this way is sometimes called brainwave entrainment technology.
A binaureal beat is created by playing a different tone in each ear, and the interference pattern between the slightly differing frequencies creates the illusion of a beat. It's intended to be heard through headphones, so there's no cross-channel bleed across both ears. Listen to this, I'll play a simple binaural beat, and I'll slide the pan control back and forth from one ear to the other. You can see that there isn't actually any beat, it's just an acoustic illusion: