Ruling 57
The recommended precaution (al‑iḥtiyāṭ al‑mustaḥabb) is that the front or back of one’s body should not face qibla while performing istibrāʾ[41] – the laws (aḥkām) of which will be mentioned later – nor while purifying the urinary outlet and the anus.
-Ayatullah Sistani, Practical Laws of Islam, Purification (Taharah)
1
[4] Istibrāʾ here refers to the process of clearing the male urethra after urinating.