The concession applies within wudu, which addresses minor impurity. It does not replace the requirements of ghusl when major impurity occurs.
This is a substantive legal distinction: wiping over khuffs is a substitute for foot-washing in minor purification, not an unrestricted substitute for the full-body washing of major purification.
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Wiping Over Khuffs: Conditions, Duration, Nullifiers, and Splints
The concession applies within wudu, which addresses minor impurity. It does not replace the requirements of ghusl when major impurity occurs.
This is a substantive legal distinction: wiping over khuffs is a substitute for foot-washing in minor purification, not an unrestricted substitute for the full-body washing of major purification.