Al-Baqara 2:177

It is not righteousness to turn your faces towards the east or the west, but righteousness is to believe in Allah, the Last Day, the angels, the Scriptures, and the prophets; and to give charity out of one’s cherished wealth to relatives, orphans, the needy, the wayfarer, beggars, and to free slaves; to establish prayer and give zakah; to fulfill the ratified pledges; to be patient at times of hardship, adversity, and during the battle. Such are the true believers, and such are the righteous.

Righteousness is not that you turn your faces toward the east or the west, but [true] righteousness is [in] one who believes in Allāh, the Last Day, the angels, the Book, and the prophets and gives wealth, in spite of love for it, to relatives, orphans, the needy, the traveler, those who ask [for help], and for freeing slaves; [and who] establishes prayer and gives zakāh; [those who] fulfill their promise when they promise; and [those who] are patient in poverty and hardship and during battle. Those are the ones who have been true, and it is those who are the righteous.

177. It is not Al-Birr (piety, righteousness, and each and every act of obedience to Allâh, etc.) that you turn your faces towards east and (or) west (in prayers); but Al-Birr is (the quality of) the one who believes in Allâh, the Last Day, the Angels, the Book, the Prophets[35] and gives his wealth, in spite of love for it, to the kinsfolk, to the orphans, and to Al-Masâkîn (the poor), and to the wayfarer, and to those who ask, and to set slaves free, performs As-Salât (Iqâmat-as-Salât ), and gives the Zakât, and who fulfil their covenant when they make it, and who are patient in extreme poverty and ailment (disease) and at the time of fighting (during the battles). Such are the people of the truth and they are Al-Muttaqûn (the pious - See V.2:2).

[35] (V.2:177) See the footnote (b) of (V.3:85).

It is not righteousness that ye turn your faces to the East and the West; but righteous is he who believeth in Allah and the Last Day and the angels and the Scripture and the prophets; and giveth wealth, for love of Him, to kinsfolk and to orphans and the needy and the wayfarer and to those who ask, and to set slaves free; and observeth proper worship and payeth the poor-due. And those who keep their treaty when they make one, and the patient in tribulation and adversity and time of stress. Such are they who are sincere. Such are the Allah-fearing.