Point of view (POV) is a variation of eye-line match. The two are similar, in that a character looks offscreen and we see where he or she is looking. With POV, however, the audience is, in effect, looking through the character’s eye.
A director can also play with POV, making the audience first believe they are seeing something from a character’s perspective and then switching this perception. We see an example of playing with POV in Alfred Hitchcock’s Vertigo (1958).