Allah said:

(...so that men may have no argument against you)

Therefore, the People of the Book knew from the description of the Muslim Ummah that they would be ordered to face the Ka`bah. If the Muslims did not fit this description, the Jews would have used this fact against the Muslims. If the Muslims had remained on the Qiblah of Bayt Al-Maqdis, which was also the Qiblah of the Jews, this fact could have been used as the basis of argument by the Jews against other people.

Allah's Statement:

(...except those of them that are wrongdoers,) indicates the Mushrikin (polytheists) of Quraysh. The reasoning of these unjust persons was the unsound statement: "This man (Muhammad) claims that he follows the religion of Ibrahim! Hence, if his facing Bayt Al-Maqdis was a part of the religion of Ibrahim, why did he change it'' The answer to this question is that Allah has chosen His Prophet to face Bayt Al-Maqdis first for certain wisdom, and he obeyed Allah regarding this command. Then, Allah changed the Qiblah to the Qiblah of Ibrahim, which is the Ka`bah, and he also obeyed Allah in this command. He, obeys Allah in all cases and never engages in the defiance of Allah even for an instant, and his Ummah imitates him in this.

Allah said:

(. ..so fear them not, but fear Me!) meaning: `Do not fear the doubts that the unjust, stubborn persons raise and fear Me Alone.' Indeed, Allah Alone deserves to be feared.

Allah said:

(...so that I may complete My blessings on you.)

This Ayah relates to Allah's statement:

(...so that men may have no argument against you), meaning: I will perfect My bounty on you by legislating for you to face the Ka`bah, so that the (Islamic) Shari`ah (law) is complete in every respect. Allah said:

(...that you may be guided.), meaning: `To be directed and guided to what the nations have been led astray from, We have guided you to it and preferred you with it.' This is why this Ummah is the best and most honored nation ever.

(151. Similarly (to complete My blessings on you), We have sent among you a Messenger (Muhammad) of your own, reciting to you Our verses (the Qur'an) and purifying you, and teaching you the Book (the Qur'an) and the Hikmah (i. e., Sunnah, Islamic laws and Fiqh ـ jurisprudence), and teaching you that which you did not know.) (152. Therefore remember Me (by praying, glorifying). I will remember you, and be grateful to Me (for My countless favors on you) and never be ungrateful to Me.)