وَاسْتِقْبَالُ الْقِبْلَةِ، فَلِلْمَكِّيِّ الْمُشَاهِدِ فَرْضُهُ إِصَابَةُ عَيْنِهَا، وَلِغَيْرِ الْمُشَاهِدِ جِهَتُهَا وَلَوْ بِمَكَّةَ عَلَى الصَّحِيحِ
A person who can directly see the Ka'bah must face the structure itself. One who cannot see it faces its direction, even if physically in Makkah, according to the sound position stated here.