Facing East - Maybe Not

One who was riding on a donkey should dismount and pray calmly. If he is unable to dismount, he should turn his face toward the direction of the Temple. If he is unable to turn his face, it is sufficient that he focus his heart opposite the Holy of Holies. Similarly, one who was traveling in a ship or on a raft [asda] and is unable to turn and face in the direction of Jerusalem, should focus his heart opposite the Holy of Holies.

One who was standing in prayer in the Diaspora, should focus his heart toward Eretz Yisrael, as it is stated: “And they shall pray to You by way of their land which You have given to their fathers” (I Kings 8:48).
One who was standing in Eretz Yisrael, should focus his heart toward Jerusalem, as it is stated: “And they shall pray to the Lord by way of the city that You have chosen” (I Kings 8:44).
One who was standing in Jerusalem, should focus his heart toward the Temple, as it is stated: “And they shall pray toward this house” (II Chronicles 6:32).
One who was standing in the Temple, should focus his heart toward the Holy of Holies, as it is stated: “And they shall pray toward this place” (I Kings 8:35).
One who was standing in the Holy of Holies, should focus his heart toward the seat of the ark-cover [kapporet], atop the ark, the dwelling place of God’s glory.
who was standing behind the seat of the ark-cover, should visualize himsOne elf as if standing before the ark-cover and turn toward it.
Consequently, all of the people of Israel find themselves focusing their hearts toward one place.

Come and hear, as it is taught in a baraita: Rabbi Akiva says that one may establish a tannery on any side of the city and distance it fifty cubits, except for the west side, where one may not establish a tannery at all, because the western wind is frequent.

Rather, what is the meaning of frequent? It means frequent with the Divine Presence, i.e., the Divine Presence is found on the western side, and therefore it is inappropriate to set up a tannery there with its foul odors. As Rabbi Yehoshua ben Levi says: Come and let us be grateful to our ancestors who revealed to us the place of prayer, as it is written: “And the hosts of heaven bow down to You” (Nehemiah 9:6). Since the celestial bodies move from east to west, they bow in that direction, which indicates that the Divine Presence is in the west.

And Rav Sheshet, too, holds that the Divine Presence is in every place, as Rav Sheshet said to his servant: Set me facing any direction to pray except for the east. Rav Sheshet, who was blind, required the assistance of his aide to prepare for prayer. He explained to his servant: And the reason I do not wish to face east is not because it does not contain the Divine Presence, but because the heretics instruct people to pray in that direction.

But Rabbi Abbahu says: The Divine Presence is in the west,