حَدَّثَنَا مُحَمَّدُ بْنُ الصَّبَّاحِ الْبَزَّازُ، حَدَّثَنَا عَبْدُ الرَّحْمَنِ بْنُ أَبِي الزِّنَادِ، قَالَ ذَكَرَهُ أَبِي عَنْ عُرْوَةَ بْنِ الزُّبَيْرِ، عَنِ الْمُغِيرَةِ بْنِ شُعْبَةَ، أَنَّ رَسُولَ اللَّهِ صلى الله عليه وسلم كَانَ يَمْسَحُ عَلَى الْخُفَّيْنِ ‏.‏ وَقَالَ غَيْرُ مُحَمَّدٍ عَلَى ظَهْرِ الْخُفَّيْنِ ‏.‏

Narrated Ali ibn AbuTalib

If the religion were based on opinion, it would be more important to wipe the under part of the shoe than the upper but I have seen the Messenger of Allah (ﷺ) wiping over the upper part of his shoes.