Shaqiq bin Salamah said: I saw Uthman bin Affan (perform ablution). He washed his forearms three times and washed his head thrice. He then said: I saw the Messenger of Allah ﷺ doing like that. Abu Dawud said: Another version says: "He performed ablution three times only. "
Explanation & Benefits
Shaykh Umar Farooq Saeedi
Benefits and Issues:
The practice of the Prophet sallallahu alayhi wa sallam regarding wiping (masah) is once, as is established from most ahadith. It is possible that on some occasions he may have done it three times, or that when mentioning three times in general, the narrator may have included the head as well.
Source: Sunan Abu Dawood – Commentary by Shaykh Umar Farooq Saeedi, Page: 110