Allah then said:

﴿وَمَا جَعَلْنَا الْقِبْلَةَ الَّتِى كُنتَ عَلَيْهَآ إِلاَّ لِنَعْلَمَ مَن يَتَّبِعُ الرَّسُولَ مِمَّن يَنقَلِبُ عَلَى عَقِبَيْهِ وَإِن كَانَتْ لَكَبِيرَةً إِلاَّ عَلَى الَّذِينَ هَدَى اللَّهُ﴾

(And We made the Qiblah (prayer direction towards Jerusalem) which you used to face, only to test those who followed the Messenger (Muhammad ) from those who would turn on their heels (i.e., disobey the Messenger). Indeed it was great (heavy, difficult) except for those whom Allah guided.)

Allah states thus: We have legislated for you, O Muhammad, facing Bayt Al-Maqdis at first and then changed it to the Ka`bah so as to find who will follow and obey you and thus face whatever you face.

﴿مِمَّن يَنقَلِبُ عَلَى عَقِبَيْهِ﴾

(...from those who would turn on their heels.) meaning, reverts from his religion. ﴿Allah then said:﴾

﴿وَإِن كَانَتْ لَكَبِيرَةً﴾

(Indeed it was great (heavy, difficult))

The Ayah indicates that changing the Qiblah from Bayt Al-Maqdis to the Ka`bah is heavy on the heart, except for whomever Allah has rightly guided their hearts, who believe in the truth of the Messenger with certainty and that whatever he was sent with is the truth without doubt. It is they who believe that Allah does what He wills, decides what He wills, commands His servants with what He wills, abrogates any of His commands that He wills, and that He has the perfect wisdom and the unequivocal proof in all this. (The attitude of the believers in this respect is) unlike those who have a disease in their hearts, to whom whenever a matter occurs, it causes doubts, just as this same matter adds faith and certainty to the believers. Similarly, Allah said:

﴿وَإِذَا مَآ أُنزِلَتْ سُورَةٌ فَمِنْهُمْ مَّن يَقُولُ أَيُّكُمْ زَادَتْهُ هَـذِهِ إِيمَـناً فَأَمَّا الَّذِينَ ءامَنُواْ فَزَادَتْهُمْ إِيمَـناً وَهُمْ يَسْتَبْشِرُونَ وَأَمَّا الَّذِينَ فِى قُلُوبِهِم مَّرَضٌ فَزَادَتْهُمْ رِجْسًا إِلَى رِجْسِهِمْ﴾

(And whenever there comes down a Surah (chapter from the Qur'an), some of them (hypocrites) say: "Which of you has had his faith increased by it'' As for those who believe, it has increased their faith, and they rejoice. But as for those in whose hearts is a disease (of doubt, disbelief and hypocrisy), it will add doubt and disbelief to their doubt and disbelief; and they die while they are disbelievers.) (9:124, 125)

and:

﴿وَنُنَزِّلُ مِنَ الْقُرْءَانِ مَا هُوَ شِفَآءٌ وَرَحْمَةٌ لِّلْمُؤْمِنِينَ وَلاَ يَزِيدُ الظَّـلِمِينَ إَلاَّ خَسَارًا ﴾

(And We send down of the Qur'an that which is a healing and a mercy to those who believe, and it increases the wrongdoers in nothing but loss.) (17:82)

Certainly, those who remained faithful to the Messenger , obeyed him and faced whatever Allah commanded them, without doubt or hesitation, were the leaders of the Companions. Some scholars stated that the Early Migrants (who migrated with the Prophet from Makkah to Al-Madinah) and Ansar (the residents of Al-Madinah who gave aid and refuge to both the Prophet and the Migrants) were those who offered prayers towards the two Qiblah (Bayt Al-Maqdis and then the Ka`bah). Al-Bukhari reported in the explanation of the Ayah (2:143) that Ibn `Umar narrated: While the people were performing the Fajr (Dawn) prayer in the Quba' Mosque, a man came and said, "Qur'an was revealed to the Prophet and he was ordered to face the Ka`bah. Therefore, face the Ka`bah.'' They then faced the Ka`bah. Muslim also recorded it.

At-Tirmidhi added that they were performing Ruku` (bowing down in prayer), and then changed the direction (of the Qiblah) to the Ka`bah while still bowing down. Muslim reported this last narration from Anas. These Hadiths all indicate the perfect obedience the Companions had for Allah and His Messenger and their compliance with Allah's commandments, may Allah be pleased with them all.

Allah said:

﴿وَمَا كَانَ اللَّهُ لِيُضِيعَ إِيمَـنَكُمْ﴾

(And Allah would never make your faith (prayers) to be lost.) meaning, the reward of your prayers towards Bayt Al-Maqdis before would not be lost with Allah. It is reported in Sahih that Abu Ishaq As-Sabi`y related that Bara' narrated: "The people asked about the matter of those who offered prayers towards Bayt Al-Maqdis and died (before the Qiblah was changed to Ka`bah). Allah revealed:

﴿وَمَا كَانَ اللَّهُ لِيُضِيعَ إِيمَـنَكُمْ﴾

(And Allah would never make your faith (prayers) to be lost.)''

It was also recorded by At-Tirmidhi from Ibn `Abbas, and At-Tirmidhi graded it Sahih.

Ibn Ishaq reported that Ibn `Abbas narrated:

﴿وَمَا كَانَ اللَّهُ لِيُضِيعَ إِيمَـنَكُمْ﴾

(And Allah would never make your faith to be lost.) entails: Your (prayer towards) the first Qiblah and your believing your Prophet and obeying him by facing the second Qiblah; He will grant you the rewards for all these acts. Indeed,

﴿إِنَّ اللَّهَ بِالنَّاسِ لَرَءُوفٌ رَّحِيمٌ﴾

(Truly, Allah is full of kindness, the Most Merciful towards mankind.)''

Furthermore, it is reported in the Sahih that Allah's Messenger saw a woman among the captives who was separated from her child. Whenever she found a boy (infant) among the captives, she would hold him close to her chest, as she was looking for her boy. When she found her child, she embraced him and gave him her breast to nurse. Allah's Messenger said:

« أَتُرَوْنَ هذِهِ طَارِحَةً وَلَدَهَا فِي النَّارِ وَهِي تَقْدِرُ عَلى أَنْ لَا تَطْرَحَه»

؟ قَالُوا: لَا يَا رَسُولَ اللهِ. قَالَ:

«فَوَاللهِ للهُ أَرْحَمُ بِعِبَادِهِ مِنْ هذِهِ بِوَلَدِهَا»

(Do you think that this woman would willingly throw her son in the fire) They said, "No, O Messenger of Allah!'' He said, (By Allah! Allah is more merciful with His servants than this woman with her son.)

﴿قَدْ نَرَى تَقَلُّبَ وَجْهِكَ فِي السَّمَآءِ فَلَنُوَلِّيَنَّكَ قِبْلَةً تَرْضَاهَا فَوَلِّ وَجْهَكَ شَطْرَ الْمَسْجِدِ الْحَرَامِ وَحَيْثُ مَا كُنتُمْ فَوَلُّواْ وُجُوهَكُمْ شَطْرَهُ وَإِنَّ الَّذِينَ أُوتُواْ الْكِتَـبَ لَيَعْلَمُونَ أَنَّهُ الْحَقُّ مِن رَّبِّهِمْ وَمَا اللَّهُ بِغَـفِلٍ عَمَّا يَعْمَلُونَ ﴾

(144. Verily, We have seen the turning of your (Muhammad's) face towards the heaven. Surely, We shall turn you to a Qiblah (prayer direction) that shall please you, so turn your face in the direction of Al-Masjid Al-Haram (at Makkah). And wheresoever you people are, turn your faces (in prayer) in that direction. Certainly, the people who were given the Scripture (i.e., Jews and Christians) know well that, that (your turning towards the direction of the Ka`bah at Makkah in prayers) is the truth from their Lord. And Allah is not unaware of what they do).