وَيُدْخَلُ الْمَيِّتُ مِمَّا يَلِي الْقِبْلَةَ
Translation: The deceased is lowered into the grave from the qiblah-facing side.
The clause refers to the side of the grave from which the body is brought in, not merely the body’s final orientation.
Transmitted descriptions of lowering include different practical details; the present ruling identifies entry from the qiblah-facing side.