Ibn Kathir
The First Abrogation in the Qur'an was about the Qiblah
`Ali bin Abu Talhah related that Ibn `Abbas narrated: The first abrogated part in the Qur'an was about the Qiblah. When Allah's Messenger ﷺ migrated to Al-Madinah, the majority of its people were Jews, and Allah commanded him to face Bayt Al-Maqdis. The Jews were delighted then. Allah's Messenger ﷺ faced it for ten and some months, but he liked to face the Qiblah of Ibrahim (Ka`bah in Makkah). He used to supplicate to Allah and look up to the sky (awaiting Allah's command). Allah then revealed:
قَدْ نَرَى تَقَلُّبَ وَجْهِكَ فِي السَّمَآءِ
(Verily, We have seen the turning of your (Muhammad's) face towards the heaven), until,
فَوَلُّواْ وُجُوهَكُمْ شَطْرَهُ
(turn your faces (in prayer) in that direction.)
The Jews did not like this ruling and said:
مَا وَلَّـهُمْ عَن قِبْلَتِهِمُ الَّتِى كَانُواْ عَلَيْهَا قُل لّلَّهِ الْمَشْرِقُ وَالْمَغْرِبُ
("What has turned them (Muslims) from their Qiblah (prayer direction) to which they used to face in prayer." Say (O Muhammad), "To Allah belong both, east and the west.") (2:142)
Allah said:
فَأَيْنَمَا تُوَلُّواْ فَثَمَّ وَجْهُ اللَّهِ
(. ..so wherever you turn (yourselves or your faces) there is the Face of Allah) (2:115),
and:
وَمَا جَعَلْنَا الْقِبْلَةَ الَّتِى كُنتَ عَلَيْهَآ إِلاَّ لِنَعْلَمَ مَن يَتَّبِعُ الرَّسُولَ مِمَّن يَنقَلِبُ عَلَى عَقِبَيْهِ
(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).) (2:143)
Is the Qiblah the Ka`bah itself or its General Direction
Al-Hakim related that `Ali bin Abu Talib said:
فَوَلِّ وَجْهَكَ شَطْرَ الْمَسْجِدِ الْحَرَامِ
(...so turn your face in the direction of Al-Masjid Al-Haram (at Makkah).) means its direction."
Al-Hakim then commented that the chain of this narration is authentic and that they (i.e., Al-Bukhari and Muslim) did not include it in their collections.
This ruling concerning the Qiblah is also the opinion of Abu Al-`Aliyah, Mujahid, `Ikrimah, Sa`id bin Jubayr, Qatadah, Ar-Rabi` bin Anas and others. Allah's Statement:
وَحَيْثُ مَا كُنتُمْ فَوَلُّواْ وُجُوهَكُمْ شَطْرَهُ
(And wheresoever you people are, turn your faces (in prayer) in that direction) is a command from Allah to face the Ka`bah from wherever one is on the earth: the east, west, north or south. The exception is of the voluntary prayer (Nafl) while one is traveling, for one is allowed to offer it in any direction his body is facing, while his heart is intending the Ka`bah. Also, when the battle is raging, one is allowed to offer prayer, however he is able. Also, included are those who are not sure of the direction and offer prayer in the wrong direction, thinking that it is the direction of the Qiblah, because Allah does not burden a soul beyond what it can bear.
The Jews had Knowledge that the (Muslim) Qiblah would later be changed
Allah stated that:
وَإِنَّ الَّذِينَ أُوتُواْ الْكِتَـبَ لَيَعْلَمُونَ أَنَّهُ الْحَقُّ مِن رَّبِّهِمْ
(Certainly, the people who were given the Scripture (i.e., Jews and the Christians) know well that, that (your turning towards the direction of the Ka`bah at Makkah in prayers) is the truth from their Lord.)
This Ayah means: The Jews, who did not like that you change your Qiblah from Bayt Al-Maqdis, already knew that Allah will command you (O Muhammad) to face the Ka`bah. The Jews read in their Books their Prophets' description of Allah's Messenger ﷺ and his Ummah, and that Allah has endowed and honored him with the complete and honorable legislation. Yet, the People of the Book deny these facts because of their envy, disbelief and rebellion. This is why Allah threatened them when He said:
وَمَا اللَّهُ بِغَـفِلٍ عَمَّا يَعْمَلُونَ
(And Allah is not unaware of what they do.)
المُيَسَّر
قد نرى تحوُّل وجهك -أيها الرسول- في جهة السماء، مرة بعد مرة؛ انتظارًا لنزول الوحي إليك في شأن القبلة، فلنصرفنك عن "بيت المقدس" إلى قبلة تحبها وترضاها، وهي وجهة المسجد الحرام بـ "مكة"، فولِّ وجهك إليها. وفي أي مكان كنتم -أيها المسلمون- وأردتم الصلاة فتوجهوا نحو المسجد الحرام. وإن الذين أعطاهم الله علم الكتاب من اليهود والنصارى لَيعلمون أن تحويلك إلى الكعبة هو الحق الثابت في كتبهم. وما الله بغافل عما يعمل هؤلاء المعترضون المشككون، وسيجازيهم على ذلك.