Tinnitus is mainly a phenomenon caused by qi and mai (energy channels) flowing to the ear faculty area but being unable to pass through. When you sit in meditation and the mind settles down, the qi and mai flow smoothly, the ear faculty is no longer blocked, and the tinnitus will disappear.
You can also first find the cause of the tinnitus. If it is kidney deficiency, you should also address and regulate the kidney deficiency, then eat black-colored foods to nourish the kidneys, and practice the "swaying ocean" exercise while sitting. For kidney deficiency, you can also visualize Buddha-light shining on the kidney area, expelling the black qi. Your own intention is very important; when meditative concentration is good, the power of intention is strong.
If the qi is blocked at the back of the head, then while sitting in meditation you should recite the Medicine Buddha mantra and visualize Buddha-light touching the back of the head—golden Buddha-light entering, black and gray qi going out—and the tinnitus will disappear.
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