The direction for kings is the crown and the belt; and the direction for the worldly-minded is gold and silver; and the direction for those who love material beings is idols; and the direction for lovers of spirit is the heart and the soul; and the direction for ascetics is the niche of a mosque; and the direction for the careless is unnecessary works; and the direction for the lazy is to sleep and eat; and the direction for humans is knowledge and wisdom.
The direction for the lover is eternal union; and the direction for the wise person is the Face of Allah; and the direction for the worldly-minded is possessions and rank; and the direction for dervishes is the provisions of religious orders; and the direction for passion is worldly desires; and the direction for the people of confinement is putting trust in Allah.
We must be aware that the direction we face for prayer is not the building of the Ka’bah, but it is the place where the Ka’bah is located. If the Ka’bah is moved to another place it cannot be the direction for prayer there.”
So one is supposed to direct his heart to Allah while directing his body towards the Ka’bah. Because the direction for the heart is Allah.
On the other hand, in order to accomplish pious reverence in prayer one is supposed to have a perfect intention to perform his prayer in accordance with the following saying of the Prophet (pbuh), “acts are judged by intentions.” This means being conscious of whose presence we are in as we pray. This requires examining the desires of the heart and also divorcing all aims except the approval of Allah.