Musar על דברי הימים ב 7:16

We have a disagreement between Rabbi Chiyah and Rabbi Shimon in Yevamot 105b as to whether, while engaged in prayer, one has to look downwards with one's eyes or upwards. The former bases his opinion on the verse (Chronicles II 7,16) והיה עיני ולבבי שם כל הימים "My eyes and My heart shall always be there" [This is G–d speaking, concerning the Temple Solomon has built]. The latter bases his opinion on the verse in Lamentations 3,41, נשא לבבנו אל כפים אל א-ל בשמים, "We shall raise our hearts with our hands to G–d in heaven." While this discussion was in progress Rabbi Yishmael son of Rabbi Yossi joined the scholars, asking them what they were debating. When told that they discussed the manner in which to pray, Rabbi Yishmael quoted his father as having said that one needs to lower one's eyes when engaged in prayer, whereas one needs to focus one's heart heavenwards, in order to comply with both verses.