As for the meaning of wiping the feet, they are the two companions of the two orphans, and they are Sa'sa'ah and Zayd, sons of Suhan.

And in each foot are five toes, and the individuals of the toes of the right foot are the five orphans of Master Fatir, who is the essence of the Mim, and they are: "Fiddah, Rayhanah, Asma bint Umays al-Khath'amiyya, Zaynab al-Hawla al-Attara, and Fakhita Umm Hani."

As for the toes of the left foot, they are the orphans of Umm Salamah, and they are: "Maymuna bint al-Harith al-Hilaliyya, Amat Allah bint Khalid ibn Sinan al-Absi, Umm Ishaq, Amina bint al-Sharid, and Umm Malik, the wife of Sa'd ibn Malik."

And wiping them with water instead of washing them is your knowledge of their rank, and that they are below the rank of those who preceded them.

So this is what was revealed about the inner reality of ablution. And praise be to God, the Lord of the worlds.