הלכה אויף תהילים 112:4

Secular matters may be discussed in a latrine, even in the Sacred (Hebrew) language. Thus also, the terms used to express the Divine Attributes, such as "Merciful", "Gracious", "Faithful", etc., may be uttered in a latrine. But the Proper Names of the Deity—which may not be erased—must not be uttered in a latrine or in a bath house that had been used. If, however, there is occasion in a bath house or latrine, to restrain one from what is forbidden, this should be done, even if the Sacred Tongue has to be used and the matter appertains to things sacred.