Musannaf Ibn Abi Shayba 3:1000

Waki’ narrated to us, he said: al-Nadr ibn ‘Arabi narrated to us, he said: I heard Mujahid saying: "So wherever you turn, there is the Face of Allah" (2:115). He said: The Qiblah of Allah. And wherever you are, in the east or the west, then face it.