This is a third command from Allah to face Al-Masjid Al-Haram (the Sacred Mosque) from every part of the world (during prayer). It was said that Allah mentioned this ruling again here because it is connected to whatever is before and whatever is after it. Hence, Allah first said:
(Verily, We have seen the turning of your (Muhammad's) face towards the heaven. Surely, We shall turn you to a Qiblah (prayer direction) that shall please you) (2:144), until:
(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. And Allah is not unaware of what they do.) (2:144)
Allah mentioned in these Ayat His fulfillment of the Prophet's wish and ordered him to face the Qiblah that he liked and is pleased with. In the second command, Allah said:
(And from wheresoever you start forth (for prayers), turn your face in the direction of Al-Masid Al-Haram that is indeed the truth from your Lord. And Allah is not unaware of what you do.)
Therefore, Allah states here that changing the Qiblah is also the truth from Him, thus upgrading the subject more than in the first Ayah, in which Allah agreed to what His Prophet had wished for. Thus Allah states that this is also the truth from Him that He likes and is pleased with. In the third command, Allah refutes the Jewish assertion that the Prophet faced their Qiblah, as they knew in their Books that the Prophet will later on be commanded to face the Qiblah of Ibrahim, the Ka`bah. The Arab disbelievers had no more argument concerning the Prophet's Qiblah after Allah commanded the Prophet to face the Qiblah of Ibrahim, which is more respected and honored, rather than the Qiblah of the Jews. The Arabs used to honor the Ka`bah and liked the fact that the Messenger was commanded to face it.
Allah said:
(...so that men may have no argument against you)
Therefore, the People of the Book knew from the description of the Muslim Ummah that they would be ordered to face the Ka`bah. If the Muslims did not fit this description, the Jews would have used this fact against the Muslims. If the Muslims had remained on the Qiblah of Bayt Al-Maqdis, which was also the Qiblah of the Jews, this fact could have been used as the basis of argument by the Jews against other people.
Allah's Statement:
(...except those of them that are wrongdoers,) indicates the Mushrikin (polytheists) of Quraysh. The reasoning of these unjust persons was the unsound statement: "This man (Muhammad) claims that he follows the religion of Ibrahim! Hence, if his facing Bayt Al-Maqdis was a part of the religion of Ibrahim, why did he change it" The answer to this question is that Allah has chosen His Prophet to face Bayt Al-Maqdis first for certain wisdom, and he obeyed Allah regarding this command. Then, Allah changed the Qiblah to the Qiblah of Ibrahim, which is the Ka`bah, and he also obeyed Allah in this command. He, obeys Allah in all cases and never engages in the defiance of Allah even for an instant, and his Ummah imitates him in this.
Allah said:
(. ..so fear them not, but fear Me!) meaning: `Do not fear the doubts that the unjust, stubborn persons raise and fear Me Alone.' Indeed, Allah Alone deserves to be feared.
Allah said:
(...so that I may complete My blessings on you.)
This Ayah relates to Allah's statement:
(...so that men may have no argument against you), meaning: I will perfect My bounty on you by legislating for you to face the Ka`bah, so that the (Islamic) Shari`ah (law) is complete in every respect. Allah said:
(...that you may be guided.), meaning: `To be directed and guided to what the nations have been led astray from, We have guided you to it and preferred you with it.' This is why this Ummah is the best and most honored nation ever.