Reference for Shabbat 123:3
והרי תפילין דמחופה עור ותניא הנכנס לבית הכסא חולץ תפילין ברחוק ארבע אמות ונכנס
yet it was taught: When one enters a privy, he must remove his tefillin at a distance of four cubits and then enter? There it is on account of the [letter] shin, for Abaye said: The shin of tefillin is a <i>halachah</i> of Moses at Sinai.<span class="x" onmousemove="('comment',' V. supra 28b, p. 123. n. 7. Thus part of the Divine Name itself is uncovered; therefore one may not enter a privy with it. ');"><sup>3</sup></span>
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