All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad, sallallaahu ‘alayhi wa sallam, is His Slave and Messenger.
Directing the toes toward the Qiblah during prostration is a recommended act of Sunnah. ‘Aa’ishah described the prostration of the Prophet, sallallaahu ‘alayhi wa sallam, and said: “He placed his toes in the direction of the Qiblah...” [Al-Bukhari] Nevertheless, the prayer does not become invalid if a Muslim does not direct his toes toward the Qiblah, and the prayer of the Muslim whose toes face the ground is valid. What is required is that the toes are placed on the ground due to the Hadeeth which reads: “I have been ordered to prostrate on seven bones: on the forehead along with the tip of the nose (and he pointed towards his nose), both hands, both knees and the toes of both feet.” [Al-Bukhari and Muslim]
However, not all the toes have to touch the ground, but it is enough to put some of the toe tips on the ground.
Allaah Knows best.