It is Makruh (disliked) to
mention Allah (Exalted be He) where one relieves oneself, as He is above being mentioned in places of filth. Moreover, it is Makruh for a person to speak while relieving oneself because of the Hadith which says:
If two persons go together for relieving themselves uncovering (Part No. 4; Page No. 29) their private parts and talking together, Allah becomes wrathful at this (action).
A man passed by the Prophet (peace be upon him) while urinating and greeted him, the Prophet (peace be upon him) did not greet him back.
Muslim) May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.