1. When a person comes to pray the Amidah, if he is outside Eretz Yisrael, he should face towards Eretz Yisrael, as it says “And they shall pray to You through their land”. He should imagine in his heart as if he is in Yerushalayim, in the Temple, in the Holy of Holies. (Shulchan Aruch and Mishne Berurah 93)
2. One who stands in Eretz Yisrael, should face towards Yerushalayim, as it says “And they shall pray to You through the city which you have chosen”, and he should also imagine that he is in the Temple in the Holy of Holies. One who stands in Yerushalayim should face towards the place of the temple, as it says “And they shall pray towards this place”, and imagine that he is in the Holy of Holies. (ibid)
