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I'm not actually sure (I haven't been in a situation where it mattered), but I believe that it is the point of convergence in the lens system. In other words, centered in the lens, 1 focal length in front of the focal plane.
There's an image HERE that shows things nicely, but I don't know if there's still abstraction going on here.
It might also be 1 focal length in behind that point, along the optical axis, which would be the where the optical axis intersects the focal plane, but I don't think so.
