Powtórzonego Prawa 23:14 Halacha: Mishneh Torah, Reading the Shema, Kitzur Shulchan Arukh, Mishneh Torah, Kings and Wars & Shulchan Arukh, Orach Chayim

Just as the Shema may not be read in a place where there is ordure or urine till he has moved away [to a distance of at least four cubits], so it is forbidden to read the Shema in the presence of any person, even a gentile or child, whose privy parts are exposed, even though a glass partition separates him from them, unless he turns away his face. Since he is able to see, he may not read the Shema, unless he turns away his face. Any part of a woman's body falls under the same rule. Hence, while reading the Shema, one must not gaze at a woman's body, even if she is his wife. And if a hand-breadth of a part of her body [which is usually covered] is exposed, he must not read the Shema while facing it.

It is written: "You shall cover your excrement because Hashem, your God walks in the midst of your camp … your camp shall be holy and there should not be seen in you any unclean thing."¹Deuteronomy 23:14–15. From here our Sages, of blessed memory, infer that wherever Hashem, our God walks with us, meaning when we are engaged in a sacred matter such as reciting the Shema, or prayers, or study, Torah, or the like, the place must be holy. No uncovered excrement should be found there nor any nakedness be visible in the presence of the person reciting the Shema or praying.

Even to think of sacred things in a place with excrement or urine or anything with a foul odor is forbidden unless it is covered, as it is said: "You shall cover your excrement."²Deuteronomy 23:14. [In the case of urine] you may pour a reviyis³See glossary for equivalent. of water into the urine. It is immaterial if the urine was originally in a vessel and you then poured water into it or if the water was in the vessel first. (If the urine was in a trough specifically designated for it, the mixture with water does not help as is explained later in par. 13). For two urinations, we require two revi'iyos of water and so on.⁴According to Mishnah Berurah a revi’is is sufficient even for many urinations. Even if the urine was absorbed into the ground or in a garment, as long as there remains some moisture from it, water must be poured over it.