The Ka‘bah which is located in the city of Mecca in the present-day Saudi Arabia, is a place of worship that Allah commanded Prophet Abraham and his son Ishmael to build over four thousand years ago.
The building was constructed of stone on what Muslims believe was the original site of a sanctuary established by Prophet adam - the first house of worship, as we are told in the Holy Qur’an:
“Verily the first house made for mankind is the one at Mecca, Blessed and a Guidance for all the worlds. In it are clear signs; the station place (of prayer) of Abraham; and whoever enters it is secure.” (al-Qur’an, Chapter 3, Verse 96)
Abraham established this settlement which today is the city of Makkah and built the Ka‘bah towards which all Muslims face when they pray.
Allah commanded Abraham to summon all of humanity to visit this place, and even when pilgrims go there today they say, “At Your service, O' Lord!” which is in response to Abraham’s call.
In addition to the fact that all Muslims must face the Ka‘bah when they offer their prayers, they must also turn towards this Sacred House during other times as well.
The Qur’an and Supplications are normally read facing the Ka‘bah. As a sign of respect, when Muslims go to the bathroom, they are extra careful not to face or have their back to this sacred place. In order for the meat of an animal to be made permissible for consumption, it must be slaughtered facing this Holy Mosque in Makkah.
When a Muslim is nearing death, it is incumbent upon those around him to position his body such that his feet are pointed in this direction; and finally, when a Muslim dies and is buried, the body is placed in the grave with the deceased facing this holy Sanctuary.
Source: http://www.al-haqq.com/
