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.