From a strictly physical/emotional viewpoint, the benefits of meditation include (but are not limited to) such things as greater resistance to stress; less physical illness and improved resilience when illness does occur; better quality of sleep and increased recovery during sleep; a generally magnified sense of well-being; a sharper, clearer mind; increased capacity for learning; improved functioning in daily life; more harmonious relationships; greater control over emotional states, and more.
“Like the pulses of vibration that produce sound on a guitar string, your brain also creates pulses of vibrations. These vibrations are electrical impulses,” continues Naik. “Their activity can be measured by using an EEG (electroencephalogram), which measures the frequency of these pulses [which is measured in Hertz]. Your brain actually has a predominant frequency at which it operates in any given moment; this can be associated with your state of mind.”

Recent research at the University of Lisbon finally uncovered the reason for the 350 year-old mystery, finding that the resonance of sound is the mechanism for entrainment of swinging pendulums and ticking clocks, and it seems likely that the energy transferred by sound is also responsible for other observations of entrainment, including brainwave entrainment.
For example, according to Wikipedia, if you take one frequency in one speaker in a pair of headphones, say, 300Hz, and the other speaker for your other ear has a frequency of 310Hz, the resulting difference of 10Hz would be the rate that the pulse, or beat, plays at. 10Hz (Alpha Waves) would correspond to what the brain puts out when you are generally relaxed. So, in effect, listening to a 10Hz binaural beat for a certain amount of time should take the edge off.
Hey, even before we spoke about creating Journey, I was thinking about how people across the world do their spiritual practices and the commonalities between them all. I was thinking, there is the path of stillness—which links right back to what we were talking about getting to a state of deep, profound relaxation and bringing clarity into stillness. Then there’s the path of rhythm, of rocking, of dancing. But there’s always a rhythm to it—even in the movements of Tai Chi, there’s a smoothness, a smooth rhythm. What it never is, is arrhythmic—those are the movements of a more anxious, frightened animal kind of thing. 
The advice “take a deep breath” may seem like a cliché, but it holds true when it comes to stress. For centuries, Buddhist monks have been conscious of deliberate breathing during meditation. For an easy three- to five-minute exercise, sit up in your chair with your feet flat on the floor and hands on top of your knees. Breathe in and out slowly and deeply, concentrating on your lungs as they expand fully in your chest. While shallow breathing causes stress, deep breathing oxygenates your blood, helps center your body, and clears your mind.

When signals of two different frequencies are presented, one to each ear, the brain detects phase differences between these signals. "Under natural circumstances a detected phase difference would provide directional information. The brain processes this anomalous information differently when these phase differences are heard with stereo headphones or speakers. A perceptual integration of the two signals takes place, producing the sensation of a third "beat" frequency. The difference between the signals waxes and wanes as the two different input frequencies mesh in and out of phase. As a result of these constantly increasing and decreasing differences, an amplitude-modulated standing wave -the binaural beat- is heard. The binaural beat is perceived as a fluctuating rhythm at the frequency of the difference between the two auditory inputs. Evidence suggests that the binaural beats are generated in the brainstem's superior olivary nucleus, the first site of contra-lateral integration in the auditory system (Oster, 1973). Studies also suggest that the frequency-following response originates from the inferior colliculus (Smith, Marsh, & Brown, 1975)" (Owens & Atwater, 1995). This activity is conducted to the cortex where it can be recorded by scalp electrodes.  

“One of the best ways to explain how brainwave entrainment works is by observing the effect of a tuning fork on a guitar string,” says Naik. “Hit a tuning fork tuned to a particular sound frequency, such as the note C, and hold it close to the strings of a guitar. You will notice that the C string on the guitar starts to vibrate because it has entrained on to the same frequency of the tuning fork.”
A popular opinion in the brainwave entrainment community is that listening to isochronic tones without music produces a much stronger effect.  However, in the study by Doherty, Cormac. “A comparison of alpha brainwave entrainment, with and without musical accompaniment” (2014),  it was concluded that brainwave entrainment was equally effective for isochronic tones, both with and without music.
“…humans have always been intrigued by the possibilities for influencing mental functioning that emerge from combining rhythmic sound and rhythmic light stimulation. Ancient rituals for entering trance states often involved both rhythmic sounds in the form of drum beats, clapping, or chanting and flickering lights produced by candles, torches, bonfires, or long lines of human bodies passing before the fire and chopping the light into mesmerizing rhythmic flashes. From Greek plays to Western opera, our most popular entertainment forms have made use of combinations of lights and sounds. Some composers, such as the visionary Scriabin, actually created music intended to be experienced in combination with rhythmic light displays.”
In the 1980s, a researcher in Japan, Tsuyoshi Inouye described how light stimulation creates synchronization of brain hemispheres. Since then, other researchers have detailed the positive effects of hemispheric synchronization including a 1984 study by researcher Dr. Gene W. Brockopp stating that hemispheric synchronization resulted in improved intellectual functioning as well as improvements in long-term memory, and these effects are cumulative over time.
Gaia Meditation Gamma programs are specifically designed to: stimulate cognitive functions, help for higher learning and greater focus, improve IQ, expand consciousness and inspiration. The Dalai Lama meditates 4 hours every morning, which must stimulate his Gamma activity in a tremendous way. However, even if you have never practiced meditation, our Gamma waves programs will take you easily and rapidly to the Gamma brain state.
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Today we're going to put on our headphones, kick back in the beanbag, and get mellow to the soothing sounds of the latest digital drug: binaural beats. These computer generated sound files are said to massage your brain and produce all sorts of effects, everything from psychedelic experiences to behavior modification. Let's point our skeptical eye at the science of binaural beats, and especially at some of the claims made for them.
So, in summary, binaural beats certainly do not work the way the sellers claim, but there's no reason to think they're any less effective than any other music track you might listen to that effects you in a way you like. If they make you sleepy (like they all do for me), use them to go to sleep. If they relax you or get you amped, use them for that. But don't expect them to be any more effective than regular music. If someone you know claims that they are, put them to the test, and bust the myth.

“In order to get into a flow state, you have to calm a part of the brain, the posterior cingulate cortex, which is the source of what brain scientists call the default state, which is the non-focused state,” says Harris. “At any rate, it turns out that Holosync [binaural beats], when you listen to it, [calms that part of the brain] and so does traditional meditation. It’s just Holosync does it faster and more easily and more effortlessly. It turns down the posterior cingulate cortex and it enhances the other part of the brain that, when it’s enhanced, you can easily go into a flow state.”
The functional role of neural oscillations is still not fully understood;[6] however they have been shown to correlate with emotional responses, motor control, and a number of cognitive functions including information transfer, perception, and memory.[7][8][9] Specifically, neural oscillations, in particular theta activity, are extensively linked to memory function, and coupling between theta and gamma activity is considered to be vital for memory functions, including episodic memory.[10][11][12]