“Entering with the left foot and leaving with the right, the reverse of entering a mosque and putting on footwear…”
His statement, “Entering with the left foot and leaving with the right, the reverse of entering a mosque and putting on footwear,” means that it is recommended to step in with the left foot when entering the lavatory, and to step out with the right when leaving. This is a matter established by analogy. The right foot is put forward when entering the mosque, as the sunnah has stated (1), and the left foot when leaving it; this is the reverse of the case of the mosque. Likewise, it is authentically reported from the Messenger of Allah, peace and blessings be upon him, that he instructed one wearing footwear to begin with the right when putting it on and with the left when taking it off. This is recorded in the two Sahihs (2).
They said: This indicates that the right side is honored, since one begins with it when putting on footwear, which provides protection, and begins with the left when removing it, which removes that protection. There is no doubt that protection is a form of honor.
Thus, since the right is put forward in matters of honor and the left in their opposite, the left foot should be put forward when entering the lavatory and the right when leaving, because one is then going out to something more complete and better (3).