In a previous study, we presented an empirical law for the magnetorheological effect of nanocomposite hydrogels with magnetite microparticles derived from rheological data. In order to understand the underlying processes, we employ computed tomography for structure analysis. This allows the evaluation of the translational and rotational movement of the magnetic particles. Gels with 10% and 3.0% magnetic particle mass content are investigated at three degrees of swelling and at different magnetic flux densities in steady states by means of computed tomography. Since a temperature-controlled sample-chamber is difficult to implement in a tomographic setup, salt is used to deswell the gels instead. Based on the findings of the particle movement, we propose a mechanism using an energy-based approach. This leads to a theoretical law that shows the same scaling behavior as the previously found empirical law.