Abu Dawud

Benefits and Issues
This narration is weak, and if its authenticity is established, this action is the evidence for those scholars who consider it permissible to face towards or turn one's back to the Qiblah in an enclosed place (i.e., the toilet) or behind a screen. And the well-known juristic principle is that where there appears to be a contradiction between the explicit statement of the Messenger of Allah (sallallahu alayhi wa sallam) and his action, then for the Ummah, the authoritative source is the statement of the Messenger of Allah (sallallahu alayhi wa sallam). Therefore, here there is no contradiction between the explicit statement and the action of the Messenger of Allah (sallallahu alayhi wa sallam); rather, his action is specific to him, and for the Ummah, the authoritative source is the statement which has been mentioned above. Or, according to Imam Shafi'i (rahimahullah), the prohibition is general, but there is concession in houses or constructed toilets. And according to Imam Abu Hanifah (rahimahullah), the prohibition is of a discouraging (tanzihi) nature, and the action is to clarify permissibility. In any case, caution lies in refraining from facing towards or turning one's back to the Qiblah while relieving oneself. [نيل الاوطار، ج : 1 باب نهي المتخلي عن استقبال القبلة واستدبارها]