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Surah 2. Al-Baqara
Ayah 177
177لَّيْسَ ٱلْبِرَّ أَن تُوَلُّوا۟ وُجُوهَكُمْ قِبَلَ ٱلْمَشْرِقِ وَٱلْمَغْرِبِ وَلَـٰكِنَّ ٱلْبِرَّ مَنْ ءَامَنَ بِٱللَّهِ وَٱلْيَوْمِ ٱلْـَٔاخِرِ وَٱلْمَلَـٰٓئِكَةِ وَٱلْكِتَـٰبِ وَٱلنَّبِيِّـۧنَ وَءَاتَى ٱلْمَالَ عَلَىٰ حُبِّهِۦ ذَوِى ٱلْقُرْبَىٰ وَٱلْيَتَـٰمَىٰ وَٱلْمَسَـٰكِينَ وَٱبْنَ ٱلسَّبِيلِ وَٱلسَّآئِلِينَ وَفِى ٱلرِّقَابِ وَأَقَامَ ٱلصَّلَوٰةَ وَءَاتَى ٱلزَّكَوٰةَ وَٱلْمُوفُونَ بِعَهْدِهِمْ إِذَا عَـٰهَدُوا۟ ۖ وَٱلصَّـٰبِرِينَ فِى ٱلْبَأْسَآءِ وَٱلضَّرَّآءِ وَحِينَ ٱلْبَأْسِ ۗ أُو۟لَـٰٓئِكَ ٱلَّذِينَ صَدَقُوا۟ ۖ وَأُو۟لَـٰٓئِكَ هُمُ ٱلْمُتَّقُونَ
[177] It is no virtue. That you turn your faces towards the east or the west,175 but virtue is that one should sincerely believe in Allah and the Last Day and the Angels and the Book and the Prophets and, out of His love, spend of one's choice wealth for relatives and orphans, for the needy and the wayfarer, for beggars and for the ransom of slaves, and establish the Salat and pay the Zakat. And the virtuous are those who keep their pledges when they make them and show fortitude in hardships and adversity and in the struggle between the Truth and falsehood; such are the truthful people and such are the pious.
175In order to show the futility of excessive emphasis on external religious forms, it has been pointed out, as an instance, that there is no real virtue in the mere act of turning faces to the east or to the west in prayer.For the mere performance of some religious rites or formalities or show of piety is not real virtue which may have any importance or value with Allah.