´It was narrated that 'Abdullah bin Awfa said:` "I saw the Messenger of Allah performing ablution, washing each part three times, and wiping his head once."
Explanation & Benefits
Maulana Ataullah Sajid
Commentary:
It has become clear from this hadith that wiping (masah) of the head is not included in washing the limbs three times; it will be done only once.
Source: Commentary on Sunan Ibn Mājah by Mawlānā ‘Atā’ullāh Sājid, Page: 416