وَأَيْدِيَكُمْ إِلَى الْمَرَافِقِ
Meaning: And wash your hands and arms to the elbows.
The fingers, hands, wrists, and arms are included; the three Hanafi authorities include the elbows as well.
Starting at the fingers accords with the usual method, while the obligation here is to wash the whole prescribed area.
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Taharah and Wudu Obligations: Limits, Evidence and Juristic Differences
وَأَيْدِيَكُمْ إِلَى الْمَرَافِقِ
Meaning: And wash your hands and arms to the elbows.
The fingers, hands, wrists, and arms are included; the three Hanafi authorities include the elbows as well.
Starting at the fingers accords with the usual method, while the obligation here is to wash the whole prescribed area.