238. Not Stopping Activities to Recite Shema
Kriyas Shema 2:6
If a person is eating, in the bathhouse, getting his hair cut, working with skins, or is involved in a court case when the time to recite Shema arrives, he should finish what he’s doing and recite Shema afterwards. If he is concerned that the time for reciting Shema will pass and he stops in order to recite it, it is considered praiseworthy.
Kriyas Shema 2:7
If a man is immersed in the mikvah and is able to come out and dress before sunrise, he should do so, then recite the Shema. If he is concerned that the sun may rise before he can recite the Shema, he should cover himself with the water in the mikvah and recite the Shema there. He may not cover himself with rancid water that has a bad smell, with water that was used to soak flax, or with water that is so clear that his naked form is apparent through it. He may cover himself with murky water that does not have a bad smell and say Shema like that.