Note 8

8. and when the Sun of Truth and Utterance shall set, turn your faces towards the Spot that We have ordained for you # 6 &Baha'u'llah ordains His resting-place as the Qiblih after His passing. The Most Holy Tomb is at &Bahji, &Akka. &Abdu'l-Baha 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, &Baha'u'llah, when we pray; ... we turn our faces ... to where His dust lies on this earth as a symbol of the inner act.