What does the pronoun in the phrase "huwa muwallīhā" refer to?

Imām Ibn al-Jawzī (d. 597/1201) summarized the scholars' opinions in his book "Zād al-Masīr" as follows:

1. It refers to Allah, meaning Allah directs them towards that direction.
2. It means that each individual turns himself towards a direction. Thus, the pronoun refers back to "kull", meaning "each person".
3. It refers to the "House". Mujāhid states, "Every nation was ordered to pray towards the Kaʿbah."