246. What May and May Not Be Said in a Restroom

Kriyas Shema 3:5

It is permitted to talk about secular matters in a bathroom, even in Hebrew. Similarly, words used to describe God’s attributes, like “merciful,” “gracious,” etc. may be said in a bathroom. However, words that refer specifically to God – meaning the Names that may not be erased – may not be uttered in a restroom or a bathhouse that has been used. If doing so is necessary to keep someone from sinning, then it is permitted, even in Hebrew and in the context of spiritual matters.

Kriyas Shema 3:6

Shema may not be recited in the presence of human excrement, nor that of dogs or pigs while skins are being treated with it, nor in the presence of any other excrement that has a foul smell. This is also the case with human urine, but not with animal urine. A person need not distance himself from the excrement or the urine of a child who is not yet able to eat an olive-sized portion of grain in the time that it would an adult to eat three eggs’ volume of the same.