Once ghusl is obligatory because of major impurity, wiping the khuffs cannot discharge the obligation to wash the body, including the feet.
The concession for minor purification does not transform into an alternative method of completing ghusl.
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Wiping Cannot Replace Obligatory Ghusl
Wiping Over Khuffs: Conditions, Duration, Nullifiers, and Splints
Once ghusl is obligatory because of major impurity, wiping the khuffs cannot discharge the obligation to wash the body, including the feet.
The concession for minor purification does not transform into an alternative method of completing ghusl.