(Al-Baqara) 2 : 115
وَلِلَّهِ الْمَشْرِقُ وَالْمَغْرِبُ ۚ فَأَيْنَمَا تُوَلُّوا فَثَمَّ وَجْهُ اللَّهِ ۚ إِنَّ اللَّهَ وَاسِعٌ عَلِيمٌ

And to Lord Allah belongs the East and the West; so, wherever you may turn, there is Allah’s face, Indeed, Allah is the Boundless, All-knowing.

Verse 2: 177 begins as: “There is no Virtue in turning your faces towards the East or West”. This verse is revealed as a reply to the hypocrites at the time of Messenger who don’t accept the change of Qibla (Concentration Point). Lord is with you wherever you are is told both in verses 57: 4 and 58: 7. In verse 40: 19 it is told that the Lord knows the treachery of eyes and what is hidden in the chests. Lord is the ‘Three-Time-Knower’ who is the  Acquainted Observer upon everything as told in verses 17: 17, 30, and 35: 31. The Lord Knows the innermost feelings and He is acquainted with His servants as told in verses 6: 102; 31: 16 and 67: 14. The Lord is the One upon whom neither a thing on the earth nor in the Heaven is hidden, He is the All-hearing, All-knowing as told in verses 3: 5; 14: 38 and 41: 40.