Illā an lā yajida al-naʿlayn sets the condition of the exception. In fa-yaqṭaʿahumā, the dual pronoun refers back to the two khuffs.
The exception must not be turned into an unrestricted personal choice to wear any closed footwear during iḥrām.
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The exception depends on a stated condition
Book of Hajj: Restrictions and Permitted Acts in Ihram
Illā an lā yajida al-naʿlayn sets the condition of the exception. In fa-yaqṭaʿahumā, the dual pronoun refers back to the two khuffs.
The exception must not be turned into an unrestricted personal choice to wear any closed footwear during iḥrām.