Words of Torah Facing the Bathroom Wall

I have seen that it is forbidden to say words of Torah facing the bathroom wall. Does this apply in our time? And what is the ruling regarding the bathroom door?

Hello,

The Shulchan Aruch, Siman 83, ruled that it is permissible to recite the Shema opposite the walls of a bathroom. However, the Mishnah Berurah (Shaar HaTziyun, Subparagraph 5) ruled in the name of many later authorities that it is forbidden to recite opposite the walls. Nevertheless, in our time, it is permitted for several reasons. A. The reason given by the poskim that the walls are intended 'to receive' the waste applies only when the waste is openly placed in the room, but when there is a dug pit within the room, the walls do not serve the waste directly.

B. In our time, aside from the fact that there is a place for the waste, it is possible that the toilet itself is not considered a 'bathroom' because immediately after use, the water flow removes them far away and cleans the toilet.

C. The walls in our time are made of materials that do not absorb dirt and odor, so from the outside, everything is clean.

D. Some say that when the walls are made of additional layers, such as paint, plaster, and ceramics, it is considered that the wall itself is covered, and in such a case, even in the bathrooms that existed in the times of Chazal, it was permitted to recite opposite the wall.

E. A wall that serves the house as well and not only the bathroom is not called 'bathroom walls', and this is the reality in our time that the walls are general for the house.

These considerations also apply to the bathroom door. Although it serves the bathroom more directly, it is still not more severe than the other walls of the room.

Shulchan Aruch Orach Chaim, Siman 83. Mishnah Berurah there, Subparagraph 5, Chazon Ish Orach Chaim, Siman 17.