´It was narrated that Ma'qil bin Abu Ma'qil Al-Asadi, who was a Companion of the Prophet, said:` "The Messenger of Allah forbade us from facing either of the two Qiblah when defecating or urinating."
Hadith Referenceسنن ابن ماجه / كتاب الطهارة وسننها / 319
Hadith Gradingالألبانی:ضعيف | زبیر علی زئی:ضعيف, إسناده ضعيف, سنن أبي داود (10), انوار الصحيفه، صفحه نمبر 387
Hadith Takhrij«سنن ابی داود/الطہارة 4 ( 10 ) ، ( تحفة الأشراف : 11463 ) ، وقد أخرجہ : مسند احمد ( 4/210 ) ( ضعیف ) » ( حدیث کی سند میں مذکور راوی ''أبو زید'' مجہول ہیں )
Narrated Maqil ibn Abu Maqil al-Asadi: The Messenger of Allah ﷺ has forbidden us to face the two qiblahs at the time of urination or excretion.
Shaykh Umar Farooq Saeedi
Benefits and Issues ➊ This narration is weak; Shaykh al-Albani rahimahullah has also called it "munkar." However, those who consider it authentic have provided explanations for it. For example, Allamah Khattabi rahimahullah says that the possible explanations for this ruling are as follows: First, that whoever faces the Baytullah, i.e., the Ka'bah, in Madinah Munawwarah will inevitably have his back towards Bayt al-Maqdis. The second explanation could be that since Bayt al-Maqdis was also the qiblah of the Muslims, its respect is also necessary, and this prohibition is of a non-emphatic (tanzihi) nature.
Source: Sunan Abu Dawood – Commentary by Shaykh Umar Farooq Saeedi, Page: 10