لَّيْسَ الْبِرَّ أَن تُوَلُّواْ وُجُوهَكُمْ قِبَلَ الْمَشْرِقِ وَالْمَغْرِبِ وَلَـكِنَّ الْبِرَّ مَنْ ءَامَنَ بِاللَّهِ وَالْيَوْمِ الاٌّخِرِ وَالْمَلَـئِكَةِ وَالْكِتَـبِ وَالنَّبِيِّينَ وَءَاتَى الْمَالَ عَلَى حُبِّهِ ذَوِى الْقُرْبَى وَالْيَتَـمَى وَالْمَسَـكِينَ وَابْنَ السَّبِيلِ وَالسَّآئِلِينَ وَفِي الرِّقَابِ وَأَقَامَ الصَّلَوةَ وَءَاتَى الزَّكَوةَ وَالْمُوفُونَ بِعَهْدِهِمْ إِذَا عَـهَدُواْ وَالصَّابِرِينَ فِى الْبَأْسَآءِ والضَّرَّاءِ وَحِينَ الْبَأْسِ أُولَـئِكَ الَّذِينَ صَدَقُوا وَأُولَـئِكَ هُمُ الْمُتَّقُونَ
177. It is not Birr that you turn your faces towards east and (or) west; but Birr is the one who believes in Allah, the Last Day, the Angels, the Book, the Prophets and gives his wealth, in spite of love for it, to the kinsfolk, to the orphans, and to Al-Masakin (the poor), and to the wayfarer, and to those who ask, and to set servants free, performs As-Salah (Iqamat-As-Salah), and gives the Zakah, and who fulfill their covenant when they make it, and who are patient in extreme poverty and ailment (disease) and at the time of fighting (during the battles). Such are the people of the truth and they are Al-Muttaqun (the pious). Â This Ayah contains many great wisdoms, encompassing rulings and correct beliefs. As for the explanation of this Ayah, Allah first commanded the believers to face Bayt Al-Maqdis, and then to face the Ka`bah during the prayer. This change was difficult for some of the People of the Book, and even for some Muslims. Then Allah sent revelation which clarified the wisdom behind this command, that is, obedience to Allah, adhering to His commands, facing wherever He commands facing, and implementing whatever He legislates, that is the objective. This is Birr, Taqwa and complete faith. Facing the east or the west does not necessitate righteousness or obedience, unless it is legislated by Allah. This is why Allah said: