This is a third command from Allah to face Al-Masjid Al-Haram (the Sacred Mosque) from every part of the world (during prayer). It was said that Allah mentioned this ruling again here because it is connected to whatever is before and whatever is after it. Hence, Allah first said:

﴿قَدْ نَرَى تَقَلُّبَ وَجْهِكَ فِي السَّمَآءِ فَلَنُوَلِّيَنَّكَ قِبْلَةً تَرْضَاهَا﴾

(Verily, We have seen the turning of your (Muhammad's) face towards the heaven. Surely, We shall turn you to a Qiblah (prayer direction) that shall please you) (2:144), until:

﴿وَإِنَّ الَّذِينَ أُوتُواْ الْكِتَـبَ لَيَعْلَمُونَ أَنَّهُ الْحَقُّ مِن رَّبِّهِمْ وَمَا اللَّهُ بِغَـفِلٍ عَمَّا يَعْمَلُونَ﴾

(Certainly, the people who were given the Scripture (i.e., Jews and the Christians) know well that, that (your turning towards the direction of the Ka`bah at Makkah in prayers) is the truth from their Lord. And Allah is not unaware of what they do.) (2:144)

Allah mentioned in these Ayat His fulfillment of the Prophet's wish and ordered him to face the Qiblah that he liked and is pleased with. In the second command, Allah said:

﴿وَمِنْ حَيْثُ خَرَجْتَ فَوَلِّ وَجْهَكَ شَطْرَ الْمَسْجِدِ الْحَرَامِ وَإِنَّهُ لَلْحَقُّ مِن رَّبِّكَ وَمَا اللَّهُ بِغَـفِلٍ عَمَّا تَعْمَلُونَ ﴾

(And from wheresoever you start forth (for prayers), turn your face in the direction of Al-Masid Al-Haram that is indeed the truth from your Lord. And Allah is not unaware of what you do.)

Therefore, Allah states here that changing the Qiblah is also the truth from Him, thus upgrading the subject more than in the first Ayah, in which Allah agreed to what His Prophet had wished for. Thus Allah states that this is also the truth from Him that He likes and is pleased with. In the third command, Allah refutes the Jewish assertion that the Prophet faced their Qiblah, as they knew in their Books that the Prophet will later on be commanded to face the Qiblah of Ibrahim, the Ka`bah. The Arab disbelievers had no more argument concerning the Prophet's Qiblah after Allah commanded the Prophet to face the Qiblah of Ibrahim, which is more respected and honored, rather than the Qiblah of the Jews. The Arabs used to honor the Ka`bah and liked the fact that the Messenger was commanded to face it.