Ibn Majah

Benefits and Issues
➊ This report is among the matters of the unseen which the Messenger of Allah (sallallahu alayhi wa sallam) has conveyed, and it is obligatory upon all Muslims to have faith in the information given by him exactly as it is, without any objection or questioning.
➋ It is understood that by adhering to this supplication, a person can be protected from various apparent and hidden troubles, and among the reasons for the widespread talk nowadays of attacks by jinn and evil spirits in every household is also the fact that people themselves remain impure or are neglectful of this purified Sunnah. "May Allah protect us from it."

Benefits:

➊ It is prescribed to recite the aforementioned supplication before entering the toilet.

➋ Places of relieving oneself, such as toilets and similar locations, are haunts of devils, and in the situation of relieving oneself, the only solution for protection from satanic attacks and whisperings is to be diligent in this Sunnah supplication. Otherwise, devils can cause both physical and spiritual harm to humans. Therefore, one must be diligent in reciting this supplication in every circumstance.

Commentary:
(1)
By impure male and female jinn, what is meant are the shayatin (devils) among the jinn, who, merely out of mischief, take pleasure in harassing human beings.

(2)
Because of their impure nature, the shayatin prefer impure places, which is why they frequent the toilet.

(3)
Shayatin also come to this place because every human being is naturally compelled to go there, and there he cannot remember Allah. Therefore, in such a place, the shayatin can easily cast all kinds of evil and baseless thoughts and whisperings (waswasah) into a person’s heart.

(4)
The above-mentioned supplication is an easy means of protection from this evil of the shayatin. By its blessing, they can neither harm us physically nor trouble us through filthy thoughts.

(5)
The above-mentioned supplication should be recited before entering the toilet, as is explicitly stated in a narration of Sahih al-Bukhari. See: (Sahih al-Bukhari, Book of Ablution [wudu], Chapter: What to say when entering the toilet, Hadith: 142).
Because mentioning Allah’s name verbally at this place is contrary to proper etiquette.
If someone goes to relieve himself in an open field or similar place, he should recite this supplication before uncovering his clothes.