The Statement of Allah " And take you (people) the Maqam (place) of Ibrahim (Abraham) (or the stone on which Abrahim stood while he was building the Kabah as a place of prayer (for some of your Salat e.g., two Raka after the Tawaf of Kabah)"
حَدَّثَنَا إِسْحَاقُ بْنُ نَصْرٍ، قَالَ حَدَّثَنَا عَبْدُ الرَّزَّاقِ، أَخْبَرَنَا ابْنُ جُرَيْجٍ، عَنْ عَطَاءٍ، قَالَ سَمِعْتُ ابْنَ عَبَّاسٍ، قَالَ لَمَّا دَخَلَ النَّبِيُّ صلى الله عليه وسلم الْبَيْتَ دَعَا فِي نَوَاحِيهِ كُلِّهَا، وَلَمْ يُصَلِّ حَتَّى خَرَجَ مِنْهُ، فَلَمَّا خَرَجَ رَكَعَ رَكْعَتَيْنِ فِي قُبُلِ الْكَعْبَةِ وَقَالَ " هَذِهِ الْقِبْلَةُ ".
Narrated Ibn `Abbas: When the Prophet (ﷺ) entered the Ka`ba, he invoked Allah in each and every side of it and did not pray till he came out of it, and offered a two-rak`at prayer facing the Ka`ba and said, "This is the Qibla."