and when the Sun of Truth and Utterance shall set, turn your faces towards the Spot that We have ordained for you
Bahá’u’lláh ordains His resting-place as the Qiblih after His passing. The Most Holy Tomb is at Bahjí, 'Akká. ‘Abdu’l-Bahá describes that Spot as the “luminous Shrine”, “the place around which circumambulate the Concourse on High”.
In a letter written on his behalf, Shoghi Effendi uses the analogy of the plant turning in the direction of the sun to explain the spiritual significance of turning towards the Qiblih:
. . . just as the plant stretches out to the sunlight -- from which it receives life and growth -- so we turn our hearts to the Manifestation of God, Bahá’u’lláh, when we pray; . . . we turn our faces . . . to where His dust lies on this earth as a symbol of the inner act.