The outer-boot concession assumes the underlying wiping conditions remain operative. Placing a new layer over footwear after a disqualifying event does not create a new concession.
Al-Shafi‘i is reported to treat wiping an additional covering more restrictively, regarding the substitution-over-substitution question differently from the Hanafi analysis.
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Wiping Over Khuffs: Conditions, Duration, Nullifiers, and Splints
The outer-boot concession assumes the underlying wiping conditions remain operative. Placing a new layer over footwear after a disqualifying event does not create a new concession.
Al-Shafi‘i is reported to treat wiping an additional covering more restrictively, regarding the substitution-over-substitution question differently from the Hanafi analysis.