Benefits regarding the Sunnah of Mas`h, wiping, over socks, khuff (leather socks), and other types of foot coverings.
First, Shaikh ibn Uthaymeen may Allah grant him mercy was asked,
لو أن إنساناً توضأ لصلاة الفجر ثم لبس الخف ، فلما أتت صلاة الظهر كان على طهارته وأراد أن يجدد الطهارة ، فمسح على الخف فهل تحسب المدة من هذا المسح أم لا ؟
If someone performed wudu for Fajr salah, then wore the khuff, then comes dhuhr prayer and he still kept taharah (didn’t lose wudu), and wished to take another wudu and wiped over the khuff, will the period of mas’h be counted starting from this mas’h?
He said,
يقول العلماء لا تبتدىء مدة المسح إلا بعد المسح من الحدث ، وعلى هذا فالمسح للتجديد لا تحسب منه المدة ، كما في المثال الذي ذكرت ، وإذا جدد وضوءه لصلاة الظهر بدون حدث ومسح ، فإن المدة لا تبتدىء من هذا الوضوء فإذا أحدث وتوضأ لصلاة العصر ، فإنها تبتدىء من هذا الوقت”
The scholars said that the period of mas’h does not start but after mas’h from `hadath (i.e., wiping over whatever covers the feet after one loses taharah and needs another wudu). Therefore, mas’h just to perform another wudu does not constitute starting the period [of mas’h], according to the example you mentioned. So, if one takes another wudu for salat adh-dhuhr without `hadath (without losing his wudu), and then he wipes, the period of mas`h does not start from this wudu. But if he made `hadath (lost his taharah and needed another wudu before he can pray), then made wudu for salat al-Asr, then the period starts with this mas`h.
This is exactly the statement of shaikh Al-Albani, may Allah grant him mercy, in his explanation about mas`h, and he supported this fatwa with statements from the scholars, and from Umar ibn Al-Khattab. The same is reported from Ibn Baz, may Allah grant him mercy.
Al-Albani also stated that the authentic hadeeths, in sahih Muslim and the sunan, indicate that for someone who is not traveling, the period of mas’h, as explained above, is one day and one night, and for the traveler is three days and three nights. This is the same statement from ibn Uthaymeen and ibn Baz.
We should state that in no hadeeth is the mention of 24 hours or 72 hours, but one day and one night and three days and three nights. Therefore, the reference here is that mas`h is for a period of one day and one night. Listen to the following explanation by shaikh ibn Uthaymeen that connects one day and one night to the daily salawat.
نعم هذا مشهور عند العامة يظنون أن معنى كون المسح يوماً وليلة يعني أنه لا يمسح إلا خمس صلوات وهذا ليس بصحيح بل التوقيت بيوم وليلة يعني أن له أن يمسح يوماً وليلة سواء صلى خمس صلوات أو أكثر
It is popular among the commoners that mas`h, that is for a day and a night, can only last for five salawat. This is not correct, because timing for one and one night means that one can do mas`h for a day and a night [that is, from the first mas`h after losing wudu], means one can do mas`h for a night and a day whether prays five salawat or more.
He also gave this example: if one performs full wudu for fajr, wears socks, for example, on his feet then keeps his taharah until he prayed isha. Then one starts the period of mas`h from the first time he performs wudu after losing taharah. In this case, if this person performs wudu for the next fajr, after losing his taharah that is, then he can continue to do mas`h for one full day. This person has to take off his whatever covers his feet and perform another full wudu including washing his feet. Therefore, one can pray the salwat of two days while wearing his shoes.
Also, shaikh ibn Baz stated,
فالحاصل أن العبرة بمس`حه بعد الحدث، فإذا مسح بعد الحدث مثلاً العصر فإنه يمسح إلى العصر الآتي، وإذا مسح بعد الحدث بعد العشاء فإنه يمسح عليها إلا بعد العشاء في الليلة الآتية، إذا جاء العشاء وقت المسح الذي حصل منه في الماضية انتهت المدة، فليس له أن يمسح من جديد بل يخلع ثم يتوضأ وضوءاً كاملاً ثم يلبس. بارك الله فيكم
The requirement here is about wiping after `hadath. Therefore, if one wipes after hadath (after losing his wudu and needing to take another wudu) for Asr [salah], one wipes until [before] the next Asr [one needs to take off whatever covers his feet and take a full wudu including washing his feet]. If one wipes after hadath after isha, one keeps wiping until the next isha in the next night when he will not be able to wipe anymore but will need to take off [whatever covers his feet] and make a full wudu and then wears [socks, khuff, etc.] back on.