The questioner says: Are the heels to be wiped?
The heel is the area behind the two protruding bones known as the ankles; behind them sits the heels, towards the back of the foot. They are not to be wiped, since the statement, “he wiped over them”, indicates he wiped over the tops of the feet. Likewise, the ankles are not to be wiped either, rather it’s only the tops of the feet that are to be wiped.
Shaykh Muhammad ibn Hizaam – may Allaah preserve him
Abu Nu’aym Abduraheem Bin Muhammed Bin Ali