On Yom Kippur, the cohen gadol pronounces Hashem’s name of י-ה-ו-ה  (pronouncing the name as it is written) ten times. That is: 26 x 10 = 260.  עין , eye, is gematriya 130. There are two eyes, which add up to 260. This indicates that when one guards his eyes, he is compared to the cohen gadol, who does the service on Yom Kippur.  ~ R’ Elimelech Biderman Shlita