Uthman bin Abi Shaybah narrated to us, from Waki', from Sufyan al-Thawri, from Abu Qays al-Awdi — who is Abd al-Rahman bin Tharwan — from Huzayl bin Shurahbil, from al-Mughirah bin Shu'bah, that the Messenger of Allah (ﷺ) performed ablution and wiped over the stockings and shoes.
Abu Dawud said: Abd al-Rahman bin Mahdi used not to narrate this hadith because the well-known report from al-Mughirah is that the Prophet (ﷺ) wiped over the leather khuffs.
Abu Dawud said: This has also been narrated from Abu Musa al-Ash'ari, from the Prophet (ﷺ), that he wiped over the stockings, but it is neither continuous nor strong.
Abu Dawud said: Wiping over the stockings was also done by Ali bin Abi Talib, Ibn Mas'ud, al-Bara' bin 'Azib, Anas bin Malik, Abu Umamah, Sahl bin Sa'd, and Amr bin Hurayth. And it has been narrated from Umar bin al-Khattab and Ibn Abbas.