Regarding him, the Pre-eternal (the Exalted) says: {And the earth entirely will be within His grip on the Day of Resurrection, and the heavens will be folded in His right hand. Subhanah (Exalted is He) and High above what they associate with Him} (Az-Zumar 67).

"Subhanah" [The Glorified] is Master Muhammad (peace be upon him). Wiping water over the head is your taking of knowledge from Master Muhammad and your seeking refuge in him.

As for the person of the ears, they are the two daughters of the Messenger of Allah (peace be upon him) outwardly, namely Zaynab and Ruqayya. Wiping them with water is your sanctification of him from [physical] offspring and of them from the limit of femininity.

As for the meaning of wiping the feet, the person of the two feet represents the two ranks of the two orphans, Sa'sa'a and Zayd, the sons of Sawhan. On each foot are five fingers.

The persons of the fingers of the right foot are the five orphans of Lady Fatir [Fatima], who is the jewel of the Mim [Muhammad]; they are Fidda, Rayhana, Asma bint Umays al-Khath'amiyya, Zaynab al-Hawla the perfumer, and Fakhtah (Umm Hani).