Al-Masah: Wiping Over the Khuffs & Socks (Al-Jawrabayn)
Imaam Ibn Daqeeq al-‘Id  said, “The scholars of the Sharee’ah have supported wiping over khuffs to such a degree that it has become one of the symbols of Ahl-As-Sunnah, and rejecting it has become one of the symbols of Ahl-bidaa”
There is no difference, as far as the ruling goes, between socks (al-Jawrabayn) or khuffs . Ishaaq bin Raahawayh said, “It was the Sunnah of the Companions of the Prophet Sallallaho Alayhi Wasallam, and whoever was after them among the Taabi’een to wipe over the socks. There was no difference among them over it” 
Ibn al-Mundhir said, “Permissibility of masah is reported from nine of the Companions of Allaah’s Messenger Sallallaho Alayhi Wasallam; ‘Ali bin Abi Taalib, ‘Amaar bin Yaasar, Abi Mas’ood, Anas bin Maalik, Ibn ‘Umar, al-Baraa’ bin ‘Aazib, Bilaal, Abi Umaamah, and Sahl bin Sa’d.” 
Ibn al-Qayyim quoted him and added four more. Then he said, “These are thirteen of the Sahabahs, permissibility is firmly established upon these people, may Allaah be pleased with them.” 
Furthermore, there are hadeeths from the Prophet Sallallaho Alayhi Wasallam confirming masah over the socks; the great scholar of ash-Shaam, Shaikh Muhammad Jamaal ad-Deen al-Qaasami, may Allaah have mercy on him, has collected them and discussed them. This was expounded upon, and its hadeeths cross-referenced, by the hadeeth scholar of Egypt, Shaikh Ahmad Shaakir, and the entire work was revised and edited by the hadeeth scholar of our time, Muhammad Naasir ad-Deen al-Albaani, may Allaah have Mercy upon him. This is published in the book al-Masah ‘alal- Jawrabayn by al-Qaasami with his notes and references. Here are the issues relevant to what we are discussing: 
*The Meaning of Jawrab*
Al-Khataab al-Maaliki said, “Al-Jawrab (the sock) is what is worn over the foot; whether linen, cotton, or otherwise.” 
Al-Qaasami quoted this, then added, “It is not necessary to support each and every quote from the scholars about the jawrab with the conventional linguistic meaning from Sharee’ah, for doing so would be like clarifying that which is already very clear.” 
He later said, “So according to the language, and custom, the jawrab is anything at all that is worn on the feet, whether it has (hard) soles or not.”
Then he says, “The meaning of jawrab is clear in both language and conventional usage, as we have recorded its definitions from the imaams of language and fiqh, and none of them included soles or thickness as a condition for something to be called that. Since it is unrestricted according to fiqh and language, then it includes the thin, thick, the soled, as well as non- soled jawrab.”
An-Nawawi mentioned that the permissibility of masah over the socks, even if they were thin, is reported from ‘Umar and Ali RadhiAllahu Anhumma then he said, “And it is mentioned from Abu Yusuf, Muhammad, Ishaaq, and Dawud.” 
Shaikh Ibn ‘Uthaymeen, may Allaah have Mercy upon him, was asked about the opinion of some scholars that it is allowed to perform masah over all that is worn over the foot. His answer was: “This opinion – that the questioner asked about – that it is allowed to perform masah over whatever is worn on the feet, is the correct opinion. This is because the texts that mention masah over the khuffs are all unrestricted, without limiting conditions, and whatever the shaar’ mentions in an unrestricted way, it is not allowed to make conditions for it. Because assigning conditions for it would restrict what Allaah and His Messenger Sallallaho Alayhi Wasallam left expansive, and the usool is to leave the unrestricted to its non-restriction, and the universal to is generality until there is an evidence to restrict or specify it. Some of the companions of ash-Shaafi’ee mentioned the permissibility of masah over the thin jawrab from ‘Umar and ‘Ali RadhiAllahu Anhumma and this supports the opinion that it is permissible to perform masah over thin footwear.” 
 Al-Ahkaam 1:113.
 There is no condition that the masah be done only due to a need, according to ijmaa’ as an-Nawawi said in al-Majmu’. See also Fataawa wa Tanbileehaat p.260 by Shaikh Ibn Baaz.
 Ibn al-Qayyim said, “There is no difference between socks and khuffs that would cause its ruling to correctly be effected.” (Tahdheeb as-Sunan 1:122)
 Al-Muhalla 2:118
 Al-Awsat 1:462. See Musannaf Abdur-Razzaaq 1:200, Musannaf Ibn Abi Shaybah 1:188, and to learn about the texts that are reported from the Prophet > on this matter see Jaami’ al- Usool 7:228.
 Tahdheeb as-Sunnan 1:122.
 All of which is a discussion related to socks, and what is said here applies, without saying, to the khuffs. Ibn Abi Shaybah reported Ibn ‘Umar saying, “Al-Masah over the socks is like masah over the khuffs.” (1:190) Then he reported similar from others among the taabi ‘een.
 Al-Masah ‘alal-Jawrabayn p.51.
 Al-Majmu’ 1:500.
 Majmu al-Fataawa ash-Shaikh Ibn ‘Uthaymeen 7:158. He, may Allaah preserve him, was also asked about the ruling for taking off the khuffs for every wudhu’ out of precaution for purity. He saad, “This contradicts the Sunnah, and it resembles the Rawaafidh who do not allow masah over khuffs.”