Yevamos 105b: Rabbi Chiya and Rabbi Shimon bar Rebbe were sitting together. One of them began the discussion with the following statement: One who prays should direct his eyes downward (towards Eretz Yisroel) as it is written [Melachim I, 9:3]: And My eyes and My heart shall be there all the days. (This verse indicates that the Shechinah is always in Eretz Yisroel even after the destruction of the Beis Hamikdosh.) The other one said: One who prays should direct his eyes upward (towards Heaven) as it is written [Eichah 3:41]: Let us lift our hearts with our hands to God in Heaven. Meanwhile, Rabbi Yishmael the son of Rabbi Yosi came before them and asked them: What subject are you in the midst of discussing? They responded: We are discussing prayer. Rabbi Yishmael the son of Rabbi Yosi said to them: My father, Rabbi Yosi said: One who prays should direct his eyes downward and his heart upward, in order to fulfill the two verses.
The Chidah explains: When a person is praying for materialistic essentials, such as health, sustenance and life, his intentions should not be for the sake of living in this world. Rather, he should pray to Hashem for his needs only because that through sustenance and health, he will be able to serve Hashem better. This is the explanation of our Gemora. One should direct his eyes downward to ask for all his earthly needs; however, his heart should be directed upward. He should realize that he is beseeching Hashem for life, health and sustenance only for the sake of Heaven.
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The Chidah explains: When a person is praying for materialistic essentials, such as health, sustenance and life, his intentions should not be for the sake of living in this world. Rather, he should pray to Hashem for his needs only because that through sustenance and health, he will be able to serve Hashem better. This is the explanation of our Gemora. One should direct his eyes downward to ask for all his earthly needs; however, his heart should be directed upward. He should realize that he is beseeching Hashem for life, health and sustenance only for the sake of Heaven.