Translation:Shulchan Aruch/Orach Chaim/70
70: Who are those who are exempt from reading the Shema.
1 Women and slaves are exempt from reading the Shema because it is a positive obligation which is time-dependent. And it is correct to teach them that they should accept upon themselves the yoke of the kingdom of Heaven. Gloss: And they should read at least the first verse [Beit Yosef in the name of Ohel Mo'ed].
2 Children are exempt; according to Rabbeinu Tam, before they have reached education; and according to Rashi, even if they reached education – because he is not up and about at night-time and he is asleep in the morning. And it is appropriate to follow the custom according to Rabbeinu Tam.
3 One who marries a virgin is exempt from reading the Shema for three days, if he has not yet "done a deed", because he is engaged in the performance of a mitzvah. And these words applied at the time of the Rishonim. But now, that even other people's concentration is not as it should be, someone who marries a virgin also reads. Gloss: And see below, Chapter 99, whether a drunkard should read the Shema.
4 If one was engaged in the needs of many and the time for reading the Shema arrived, he should not interrupt. Rather, he should finish their tasks and should read if there remained time to read.
5 One who was engaged in eating, or was at the bathhouse, or was engaged in a haircut, or was scraping skins, or was involved in a court-case: according to the Rambam, he finishes and afterwards reads the Shema. And if he was afraid that the time for reading may pass and he interrupted and recited, he is praiseworthy. And according to the Ra'avad, he interrupts and reads, even if there will be time left over to read.
[And see below, Chapter 235].