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 sunlightfrom which it receives life and growthso 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.