Mukhtasar Bukhari

Narrated Abu Ayyub Ansari (may Allah be pleased with him): The Messenger of Allah (peace and blessings of Allah be upon him) said: When any one of you goes to the toilet, he should neither face the Qiblah nor turn his back towards it. Rather, he should face towards the east or the west. (In those countries where the Qiblah is towards the west, one should face north or south.)