The same thing that makes their eyes glow helps cats see better in dim light, writes Braidee C. Foote, DVM. Domestic cats can see in conditions that are only 16 percent as bright as what people require. Eyeshine comes from a tapetum lucidum located in the back of the eye behind the retina. It is a thin layer of tissue that receives light, converts the light to an electrical signal and sends this signal to the brain to interpret the image.
Source: The Conversation, April 11, 2022. Link. Animals with a tapetum lucidum sacrifice some visual acuity for their ability to see in dim light.