Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(O ye who believe! When ye rise up for prayer) and you are not in a state of minor ritual purity, He has taught you what to do, saying: (wash your face, and your hands up to the elbows, and lightly rub your heads) as you please (and (wash) your feet) above the sole of the feet (up to the ankles. And if ye are unclean) if you are in a state of major ritual impurity, (purify yourselves) with water. (And if ye are sick) of smallpox or are wounded. This was revealed about 'Abdullah Ibn 'Awf (or on a journey, or one of you cometh from the closet) or one of you has urinated or defecated, (or ye have had (sexual) contact with women) or had sex with women, (and ye find not water) you are unable to use water, (then go to clean, high ground and rub your faces) with the first blow (and your hands) with the second blow (with some of it) i.e. some of the dust. (Allah would not place a burden) constraint (on you, but He would purify you) by means of dry ablution from minor and major ritual impurities (and would perfect His grace) His favour (upon you, that ye may give thanks) for His blessing and legal dispensation.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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