Musar for Shabbat 299:9
מאי איריא עכו"ם אפי' ישראל נמי לא מיבעיא קאמר לא מיבעיא ישראל דאסור אבל עכו"ם כיון דכתיב ביה (יחזקאל כג, כ) אשר בשר חמורים בשרם אימא שפיר דמי קמ"ל
— That is required for Rab Judah['s dictum]. For Rab Judah said: One may not recite the <i>shema'</i><span class="x" onmousemove="('comment',' V. Glos. ');"><sup>16</sup></span> in the presence of a naked heathen. Why particularly a heathen: even an Israelite too? — He proceeds to a climax:<span class="x" onmousemove="('comment',' Lit., 'he states, " it="" is="" unnecessary"'.="" ');"=""><sup>17</sup></span>
Mesilat Yesharim
The details of these laws according to their differences are explained by the Halachic deciders (Poskim) in their books. All of these details are equal for all us with respect to their obligation and requisite watchfulness. That which is difficult on the masses to guard is abstaining from business occupation and conversation. This prohibition is stated in the words of the prophet (Isaiah 58:13): "if you honor it, abstaining from your own ways, not pursuing your affairs and speaking words about them". The general principle is that whatever is forbidden to do on the Sabbath is forbidden to strive after or mention verbally.
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