Then it was mentioned: "When one reaches the place where they intend to relieve themselves, they should enter with their left foot before the right and say: 'In the name of Allah سبحانه وتعالى and by Allah سبحانه وتعالى, I seek refuge in Allah سبحانه وتعالى from the filth, impurity, and defilement, and from the accursed devil.' Then, let them sit and avoid facing the Qiblah, for this is recommended to distinguish it from entering the mosque. Since the mosque is among noble places, it is recommended to enter it with the noble part of the body first, which is the right foot. In contrast, the latrine is the opposite, so entering with the left foot was chosen." Then he (Shaykh Al-Mufid) said: "Recite and mention the supplication."
Commentary #2