Reference for Berakhot 61:22

יכול יתפלל אדם לכל רוח שירצה ת"ל (דניאל ו, יא) (לקבל) [נגד] ירושלם

It is possible to imagine that one can pray in any direction he wishes; therefore there is a teaching to state, "Towards Jerusalem" (ibid.).

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