(115) “To Allah belong the east and the west; wherever you turn, there is the Face of Allah. Indeed, Allah is All-Encompassing, All-Knowing.”
That is, “To Allah belong the east and the west.” He singled them out for mention because they are the settings of great signs: from them the lights rise and in them they set. Since He owns them, He owns every direction.
“Wherever you turn” your faces—provided that you turn in that direction at His command. This may occur when He commands you to face the Kaaba after you had been commanded to face Jerusalem; when you are commanded to pray while traveling atop a mount or the like, in which case the qibla is whichever way the servant is facing; when the qibla is uncertain and one strives to determine it and prays in that direction, only to discover afterward that he was mistaken; or when one is excused because he has been crucified, is ill, or the like. In all these circumstances, the servant is either excused or acting under command.
In every case, no direction he faces lies beyond his Lord’s dominion.
“There is the Face of Allah. Indeed, Allah is All-Encompassing, All-Knowing.” This ⦗64⦘ affirms the Face of Allah Most High in a manner befitting Him, and that Allah has a Face unlike any other face. Exalted is He; His bounty is vast and His attributes magnificent. He knows your innermost thoughts and intentions.
Out of His vast bounty and knowledge, He has granted you latitude in this matter and accepted your compliance with His command. All praise and thanks are therefore due to Him.