245. A New, Unused Restroom
Kriyas Shema 3:3
The Shema may be recited facing a newly-built restroom that has not yet been used, but not inside of one. The Shema may even be recited in a newly-built bathhouse. If two buildings were built and the owner designated one for use as a restroom but he only said “and this…” about the second, a doubt exists as to its status. Accordingly, one should not recite Shema there but if he did, he has fulfilled his obligation. If the owner said “also this” about the second, then it is clear that both buildings have been designated as restrooms and Shema may not be recited in either of them. One may recite Shema in the courtyard of the bathhouse, which is a place where people walk around fully dressed.
Kriyas Shema 3:4
Shema is not the only thing that may not be recited in a bathhouse or a restroom. The same is true of any holy words, even in a language other than Hebrew. It is even prohibited to think Torah thoughts in a bathhouse, restroom or other unclean place. An “unclean place” is defined as a place where excrement or urine can be found.