Halakhah for Berakhot 59:28

One who stands in prayer outside of Eretz Yisrael must face the land and direct her heart toward Jerusalem, the site of the Temple, and the Kodesh Ha-kodashim (the Inner Sanctum of the Temple). If is in Eretz Yisrael, she must face Jerusalem and direct her heart toward the Temple and the Kodesh Ha-kodashim. If she is in Jerusalem, she faces the site of the Temple and directs her heart toward the Kodesh Ha-kodashim (Berakhot 30a; SA 94:1).