Majma al-Zawaid — Hadith 1145

Sayyiduna Abu Hurayrah (may Allah be pleased with him) narrates: The Prophet (peace and blessings be upon him) said: "When a Muslim performs ablution for the prayer, then when he rinses his mouth, every sin his tongue spoke leaves with the drops of water; when he puts water into his nose, every sin whose smell he perceived with his nose leaves with the drops of water; when he washes his face, every sin he looked at with his two eyes leaves his eyes with the drops of water; when he washes his two arms, every sin he seized with his hand leaves with the drops of water; when he washes his feet, every sin towards which he walked on his feet leaves with the drops of water. Then when he goes to the mosque, for every step he takes a good deed is recorded for him and a sin of his is erased, until he reaches his place."
Imam al-Tabarani recorded this report in al-Mu'jam al-Awsat; it is recorded in the "Sahih" in abridged form, and its narrators have been declared trustworthy.