“Close Your Eyes (And count to Fuck)” deals with the theme of police brutality against minorities. Mike (black) and Zack (latino) are both part of racial minorities that often face police abuse. They incite people to rebel against the law, resuming the song with the following line from Killer Mike’s first verse:

We killin' them for freedom cause they tortured us for boredom

It is to be noted that Mike’s father was a policeman, but he never wanted Mike to be a part of law enforcement as he knew it was rotten.