Allah said,
﴿وَأَرْجُلَكُمْ إِلَى الْكَعْبَينِ﴾
(and your feet up to ankles.) Ibn Abi Hatim recorded that Ibn `Abbas stated that
the Ayah refers to washing (the feet). `Abdullah bin Mas`ud, `Urwah, `Ata', `Ikrimah,
Al-Hasan, Mujahid, Ibrahim, Ad-Dahhak, As-Suddi, Muqatil bin Hayyan, Az-Zuhri and
Ibrahim At-Taymi said similarly. This clearly indicates the necessity of washing
the feet, just as the Salaf have said, and not only wiping over the top of the bare
foot.