Tafsir of Al-Baqarah 2:149

(And from wherever you go out, turn your face toward the Sacred Mosque). This is a conjunction coordinated with [the previous command] “so race to [all that is good].”

Haythu (wherever) is a noun that is almost always annexed to sentences. The agent governing it is the same as the one governing the apodosis, not the conditional part. It is linked here to “turn” (walli). The fa (the 'so' in fawalli) is a connector serving to alert that what follows is a necessary consequence of what precedes it, similar to the necessity of an apodosis following a condition. Although haythu is not a conditional noun, its indication of generality makes it resemble conditional terms, thus it possesses the “scent” of a condition. It is not permissible to link it to “go out” (kharajta) in terms of explicit verbal structure, even if it is a modifier for it in meaning, lest it lead to the impossibility of it being annexed [to the sentence]. The meaning is: From any place “you go out, turn your face” from that place “toward,” etc. The min (from) denotes an initial point, as “going out” is the root for an extended action, which is traveling, and similarly, “turning” is the root for facing [the Qibla] during the time of prayer, which is also an extended action.

It has been said that haythu is linked to walli, and that the fa is not redundant, and that what follows it operates upon what precedes it, as explained in its appropriate place. However, there is no justification for the combination of the fa and the waw. Therefore, the valid interpretation is that the implied meaning is: "Perform what you have been commanded to do from wherever you go out, turn," so that “turn” is a conjunction coordinated with the implied verb.

It is also permissible to interpret “from wherever you go out” as meaning “wherever you are and wherever you turn,” making “turn” the apodosis for it, treating it as a conditional noun governed by the condition. The affectation in this is not hidden, as it relies on a weak opinion held only by Al-Farra’—that haythu can function as a conditional without [the suffix] ma—to the extent that they said: “This has never been heard in the speech of the Arabs.” Furthermore, the command to turn is restricted to the time of standing for prayer, due to the consensus that facing the Qibla is not obligatory in other circumstances.

(And it is indeed the truth from your Lord). “It”—that is, the act of facing [the Qibla], or the act of turning away [from the previous direction], or the act of directing oneself. The masculine pronoun is used because the concept is viewed as one of the matters, or because the predicate is masculine, or because of a lack of consideration for the femininity of the infinitive or the word with the ta [marbuta] (the Qibla), which has no meaning when stripped of it, whether it is an infinitive or otherwise. Referring the pronoun back to the preceding command, or one of the commands, is far-fetched despite its proximity. “From your Lord” means: [the directive] which is established and in accordance with wisdom.

(And Allah is not unaware of what you do). He will reward you for it with the best of rewards; thus, it is a warning to the believers. It is also recited in the third person (what they do), in which case it is a warning to the disbelievers. The sentence is a conjunction coordinated with what precedes it, and both are parenthetical clauses meant for emphasis.