وَالْمِرْفَقَانِ وَالْكَعْبَانِ يَدْخُلَانِ فِي فَرْضِ الْغَسْلِ عِنْدَ عُلَمَائِنَا الثَّلَاثَةِ، خِلَافًا لِزُفَرَ
Meaning: The elbows and ankles are included in obligatory washing according to our three authorities, contrary to Zufar.
The three are Abu Hanifa, Abu Yusuf, and Muhammad. They require washing the elbows and ankles. Zufar treats the terminal limit introduced by ila as outside the required act.