Musannaf Ibn Abi Shaybah

Hazrat Ibn Abbas (may Allah be pleased with them both) disliked that anyone should mention the name of Allah Almighty while sitting in the toilet or during intercourse, because this is against the majesty of Allah.

Hazrat Ata says that the angels do not come to the place where there is filth.

Hazrat Abu Wa'il says that there are two places where a person should not mention the name of Allah Almighty. One is when he is having intercourse with his wife—he should begin with the name of Allah (then not mention Allah's name further)—the second is when he is in the toilet.

Ibrahim says that four people will not recite the Qur'an: one who is in the toilet, one who is having intercourse, one who is in a state of major ritual impurity (janabah), and a menstruating woman. A person in a state of major ritual impurity and a menstruating woman may recite one verse or less than that.

Hazrat Ka'b narrates that Hazrat Musa said: "O Lord, are You near so that I may whisper to You, or are You far so that I may call out to You?" Allah Almighty replied: "O Musa! I am the companion of the one who remembers Me." Musa said: "O my Lord! Sometimes we are in such a state in which Your remembrance seems contrary to Your greatness and majesty." Allah Almighty asked: "What state is that?" He replied: "The state of impurity (janabah) and relieving oneself." Allah Almighty said: "O Musa! Remember Me in every state."