ثُمَّ فَصَّلَ بَيْنَ الْكَلَامِ فَقَالَ وَ امْسَحُوا...
So we recognise where He -azwj Said your heads that the wiping is with part of the head and your legs to the ankles due to the placing of the (letter) ‘Ba’. Then He -azwj Linked the two feet with the head just as He -azwj Linked the two hands with the face, so He -azwj Said and your legs to the ankles . Thus, we recognise where He -azwj Linked it with the heat that the wiping is upon part of it.
Then Rasool-Allah -saww interpreted it for the people, by they wasted it. Then He -azwj Said and you cannot find water, so perform Tayammum with pure soil and wipe your faces and your hands from it [5:6] . So when you perform the Wudu and if you do not find the water, part of the washing is affirmed by the wiping, because He -azwj Said wipe your faces , the Linked with it and your hands . Then He -saww Said from it , i.e.
from that Tayammum , because He -azwj Knew that that is not the entirety of the face because He -azwj Attached the dust from that with part of the palm, and He -azwj did not Attach with part of it. Then He -azwj Said Allah does not Want to Make a difficulty upon you in the Religion, and the difficulty, it is the adversity’. [9] [1] Al Kafi – V 3 – The Book of Cleanliness Ch 18 H 5 [2] التهذيب 1: 7/ 9 [3] الكافي 3: 29/ 2 [4] الكافي 5: 555/ 5 [5] تفسير العياشي 1: 297/ 46.