question #1 Sahih Muslim 266a, Book 2, Hadith 78 : What is the significance of the direction one faces when relieving oneself in Islamic teachings?

I was offering my prayer in the mosque and Abdullah b. Umar was sitting there reclining with his back towards the Qibla. After completing my prayer. I went to him from one side. Abdullah said: People say when you go to the latrine, you should neither turn your face towards the Qibla nor towards Bait-ul-Maqdis. ‘Abdullah said (farther): I went up to the roof of the house and saw the Messenger of Allah (ﷺ) squatting on two bricks for relieving himself with his face towards Bait-al-Maqdis.