Theta brainwaves in the frequency range of 6 to 9 hertz are known as thalpha waves because of their proximity to alpha waves. They are seen during states of high suggestibility, during hypnosis, and during paranormal experience and are also connected to an increase in human growth hormone (HGH) levels and higher blood flow to the brain. Theta brainwaves sit between the realms of the subconscious and conscious mind, making them an especially useful brainwave state for developing creative thinking, working through emotional problems, and integrating subconscious and conscious experience. 
Your brain cells reset their sodium & potassium ratios when the brain is in Theta state. The sodium & potassium levels are involved in osmosis which is the chemical process that transports chemicals into and out of your brain cells. After an extended period in the Beta state the ratio between potassium and sodium is out of balance. This the main cause of what is known as "mental fatigue". A brief period in Theta (about 5 - 15min) can restore the ratio to normal resulting in mental refreshment.  
The activity of neurons generate electric currents; and the synchronous action of neural ensembles in the cerebral cortex, comprising large numbers of neurons, produce macroscopic oscillations. These phenomena can be monitored and graphically documented by an electroencephalogram (EEG). The electroencephalographic representations of those oscillations are typically denoted by the term 'brainwaves' in common parlance.[4][5]
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