and for this reason Shaykh al-Islām Ibn Taymiyya—may Allah have mercy on him—said: “As for his wiping his face with his hands, only one or two hadiths have been reported from him concerning it, and they do not constitute proof.”1.
Her words, “He would begin with his head, face, and the front of his body,” clarify that the sunnah is for a Muslim to begin with the upper parts of his body, wiping his head, face, and the front of his body, then finishing with the parts behind him.
The sunnah is for a Muslim to do this three times, following the example of the noble Messenger—peace and blessings be upon him. The first of these three surahs contains a description of the Lord—glorious is His majesty; indeed, it is devoted exclusively to presenting this description. It was therefore named Surat al-Ikhlās (Sincerity), for it contains the pure affirmation of Allah’s oneness in knowledge and belief. If someone were asked, “Who is Allah?” and answered merely by reciting this surah, his answer would be complete and sufficient.
Al-Ahad (the One) is He who is uniquely perfect and majestic, who possesses the most beautiful names, the highest and most perfect attributes, and mighty, holy acts, and who has no peer or equal. Al-Samad means the One to whom all turn for every need. All who inhabit the upper and lower realms are utterly dependent upon Him: they ask Him for their needs and turn to Him with hope in their momentous affairs, because He is the Magnificent, perfect in all His attributes and qualities. Part of His perfection—Glory be to Him—is that “He neither begets nor is born,” because of His perfect self-sufficiency, “and there is none comparable to Him”—whether in His names, His attributes, or His acts. Glorified and Exalted is He.
As for the two surahs of refuge, they contain the seeking of refuge in Allah—Mighty and Majestic is He—from every evil and every affliction. Surat al-Falaq contains the seeking of refuge in Allah the Magnificent, “the Lord of daybreak”—that is, the One who splits open grain and fruit-stones and brings forth the dawn—“from the evil of what He has created.” This includes everything Allah has created