وَلَا يَجُوزُ الْمَسْحُ عَلَى الْجَوْرَبَيْنِ، إِلَّا أَنْ يَكُونَا مُجَلَّدَيْنِ أَوْ مُنَعَّلَيْنِ. وَقَالَا: يَجُوزُ إِذَا كَانَا ثَخِينَيْنِ لَا يَشِفَّانِ.
Meaning: Wiping over socks is not permitted unless leather-covered or fitted with leather soles. The two disciples permit wiping if the socks are thick enough not to be see-through.
The first is the well-known transmitted position of Abu Hanifa, emphasizing leather-like strength in the covering. Abu Yusuf and Muhammad extend permission to sufficiently thick, opaque socks.
Mujallad: leather-covered. Muna‘al: fitted with leather soles. La yashiffan: not transparent enough to reveal the skin.