"And from wherever you go out," meaning: from Mecca, "turn your face toward the Sacred Mosque, and indeed, it is the truth from your Lord," meaning: that the qibla is the Kaaba, "and wherever you are, turn your faces toward it," meaning: towards it and in its direction.
﴿وَمن حَيْثُ خرجت﴾ يَعْنِي: من مَكَّة ﴿فَوَلِّ وَجْهَكَ شَطْرَ الْمَسْجِدِ الْحَرَامِ وَإِنَّهُ لَلْحَقُّ من رَبك﴾ يَعْنِي: أَن الْقبْلَة: الْكَعْبَة ﴿وَحَيْثُ مَا كُنْتُمْ فَوَلُّوا وُجُوهَكُمْ شَطْرَهُ﴾ أَي: تلقاءه وَنَحْوه.