ভূমিকা
"Everyone has a direction to which he turns, so hasten to precede each other towards all that is good, Wherever you (may) be, Allah will bring you altogether (unto Him); surely Allah is All-Powerful over all things," Every Religion has a Qiblah This verse is, in fact, an answer to the Jews who made a vast uproar about the event of the change of Qiblah. It says: "Everyone has a direction to which he turns,…" There had been different directions of the Qiblah during the history of prophets.
The change of the direction of a Qiblah is not a strange thing, because it is not like the principles of the religion which are permanent, nor is it similar to Divine affairs which are impossible to interfere in, Therefore, do not make such a big deal about the Qiblah, "…so hasten to precede each other towards all that is good …" Instead of spending all your time on talking about this minor subject, you had better pay attention to doing good deeds and having pure intentions which have a broad racing field where you can challenge to precede each other, because the criterion of the value of your existence is your pure good actions, This meaning is just like what is stated in verse 177 of the current Surah: "It is not righteousness that you turn your faces towards the East and the West, but righteousness is that one should have faith in Allah, the Last Day, the angels, the Book, and the Apostles…" If you want to examine Islam or Muslims, you can utilize this criterion for analysis, not the problem of the change of the Qiblah.
Then, as warning to the objectors and encouraging the good-doers, it says: “...Wherever you (may) be, Allah will bring you altogether (unto Him)..." in the Great Court of the Hereafter which is the final stage of reward and punishment. It is not such that some be busy doing righteous works and some others do not do anything but destruction and spend their time spoiling others' deeds and, yet, these two groups be treated equally without having any reckoning or any recompense.