The Sunnah and multiple Companion reports establish the concession of wiping over khuffs. A narration from al-Mughirah ibn Shu‘bah contains the words: دَعْهُمَا، فَإِنِّي أَدْخَلْتُهُمَا طَاهِرَتَيْنِ
Meaning: Leave them; I put my feet into them while pure.
The report is used to establish the importance of being ritually pure when donning the footwear.
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Wiping Over Khuffs: Conditions, Duration, Nullifiers, and Splints
The Sunnah and multiple Companion reports establish the concession of wiping over khuffs. A narration from al-Mughirah ibn Shu‘bah contains the words: دَعْهُمَا، فَإِنِّي أَدْخَلْتُهُمَا طَاهِرَتَيْنِ
Meaning: Leave them; I put my feet into them while pure.
The report is used to establish the importance of being ritually pure when donning the footwear.