Related for Berakhot 48:15
ומי אמר ר' הונא הכי והאמר רב הונא ת"ח אסור לו לעמוד במקום הטנופת לפי שאי אפשר לו לעמוד בלי הרהור תורה לא קשיא כאן בעומד כאן במהלך
But did Rab Huna really say that? For Rab Huna has said : A disciple of the wise is forbidden to stand in a filthy place, because it is impossible for him to stand anywhere without meditating upon Torah! There is no contradiction ; the latter refers to standing still, the former to walking.
Tosefta Berakhot
One that was standing in the field naked or that was doing his work naked should cover himself with straw and with stubble or anything [else for that matter] and may read [the Shema]. Even though they (i.e. the Rabbis) said that it is not praiseworthy for a person to be sitting naked, because the Holy One Blessed Be He did not create man naked as it says, “I clothed him in a cloud and [made] mist his shroud.” (Job 38:9) “Clothed him in a cloud” that [refers to] the sack of the fetus, “and [made] mist his shroud” that [refers to] the placenta. [If] there was a wrap of cloth or of skin wrapped around his loins he may read [the Shema]. Either way he should not pray [Shmoneh Esreh] until he covers his heart.
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