IBN-ABBASS said: This verse revealed about the change of QIBLA; when Muslims were commanded to turn their face in their prayer towards KABBA instead of the Temple in Jerusalem. When it happened so, the Jews objected saying; it is not possible to change QIBLA! Then the verse was sent down saying, wherever you turn your face there is the presence of Allah to whom belongs the East and the West
The ARABIC ``WAJH'', literally means FACE, but as a physical face cannot be proved for Him, it was taken to mean His PRESENCE.
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