Shulchan Arukh Orach Chayim · Siman 75

English

To Be Careful of Exposed Hair and the Voice of a Woman at the Time of the Recitation of the Sh'ma and So Not to Recite It in Front of the Nakedness - Containing 6 S'ifim If a handbreadth is uncovered on a woman in a place [on her body] where the practice (lit. way) is to cover it, even if it his wife, then it is forbidden to recite the Recitation of the Sh'ma in front of her. Rem"a: And there are those who say that this is specifically with respect to his wife, but with another woman even less than a handbreadth is [considered] nakedness (Hagahot Maimoni Chapter 3). And it seems from the words of the Rosh that a handbreadth on a woman is [considered] nakedness even [in regards] to another woman, except that to herself she is able to recite [the Recitation of the Sh'ma] even though she is naked like was said earlier in Siman 74.

English

The hair of a woman that it is the practice (lit. way) to cover is forbidden to recite [the Recitation of the Sh'ma] in front of it. Rem"a: Even his wife . But unmarried women for whom it is their way to go with an uncovered head, it is permitted. Rem"a: And so too is the law with the hairs of women that regularly come out of their covering (Beit Yosef in the name of Rashba) and certainly foreign hair (i.e. a wig) even if it is her practice to cover (Hagahot Alfasi haChadashim).

English

One should be careful from hearing a woman's singing voice at the time of the Recitation of the Sh'ma. Rem"a: And even with his wife. But a voice that one is familiar with is not [considered] nakedness. (Beit Yosef in the name of Ohel Moed and Hagahot Maimoni)

English

It is forbidden to recite [the Recitation of the Sh'ma] in front of "nakedness", even that of a non-Jew and so too in front of the "nakedness" of a minor it is forbidden. And there are those that permit [it] in front of the "nakedness" of a minor so long as [the child] is not considered capable of sexual intercourse (Rabeinu Yerucham - the Rosh on Chapter "Mi Shemeito" and Mahara of Prague). And that is the main opinion. (see Yoreh Deah, Siman 265)

English

If there is "nakedness" behind a [glass] lamp and one sees it through the [glass] walls [of the lamp], it is forbidden to recite [Sh'ma] in front of it, as is written, "...let Him not find anything unseemly among you" (Deut. 23:15) and here, it is seen.

English

If there was "nakedness" if front of someone, and they turned their face from it, or closed their eyes, or it is at night [and they could not see it], or one is blind, it is permitted to recite [Sh'ma] for the Merciful One conditions it on seeing, and behold this is not seeing.