What is your advice regarding the difficulty of reciting the Tasmiyah for Wudu in the bathroom without moving the tongue, and must it be repeated if it is difficult?

One should say "Bismillah" (in the name of Allah) at the start of ablution (Wudu'), based on the Prophet's (peace be upon him) saying: "There is no ablution for one who does not mention the name of Allah upon it." However, there is disagreement regarding whether mentioning "Bismillah" inside the bathroom is disliked or required.

Ibn Abidin stated that it is preferable to omit mentioning "Bismillah" in the toilet, out of reverence for the place. In contrast, Ibn Baz permitted remembering Allah by heart in the bathroom but disliked verbal remembrance except for saying "Bismillah" at the start of ablution if it cannot be done outside, because it is obligatory according to some scholars and a confirmed Sunnah according to the majority.

The Permanent Committee also mentioned that verbally mentioning Allah inside the bathroom is disliked out of reverence for His name, but they prescribed saying "Bismillah" at the start of ablution within it.

Based on the foregoing, there is no harm in saying "Bismillah" when performing ablution in the bathroom, with the caveat that performing ablution inside the toilet area is disliked by some scholars, such as the Malikis.