his intention and gaze toward the one in the grave. If the grave is below him, he turns downward. Likewise, if an idol worshipper is above the place where the idol stands, he directs his heart and gaze downward, because that is where the object of his worship is.

This shows that people agree that, when supplicating, the heart, eyes, and hands are directed toward the one being invoked. Since they direct these toward heaven when invoking Allah, their unanimous agreement that Allah is in the direction of heaven is evident.

[The third ground]

When one of them supplicates earnestly while prostrating, he finds his heart turning upward, although his face is directed toward the earth. Indeed, the more his face expresses humility and submission, the more his heart turns upward, as Allah Most High says:

“Prostrate and draw near.”
[Al-ʿAlaq: 19]

The Prophet, peace and blessings be upon him, said:

“The closest a servant is to his Lord is when he is prostrating.”

Thus, it is clear that they distinguish between directing their faces toward the earth during prostration and directing their hearts toward the One in heaven during supplication.

During supplication, their hearts turn only upward, whereas the position of their faces and hands varies. Sometimes, during prostration, they are directed toward the earth, because this is the utmost expression of submission. At other times, while standing, they are lowered, because this is more conducive to humble reverence. At still other times, they turn toward heaven, following the direction of the heart.