Sayyiduna Ibn Abbas (may Allah be pleased with them both) narrated: Wiping over the khuffs (leather socks) was mentioned in the presence of Umar, Sa'd and Abdullah bin Umar (may Allah be pleased with them), and Umar and Sa'd (may Allah be pleased with them both) said: This is the view of greater understanding. Ibn Abbas (may Allah be pleased with them both) said: O Sa'd, do you not remember that the Messenger of Allah (peace and blessings be upon him) wiped (over the khuffs)? But the question is: did he (peace and blessings be upon him) wipe (over them) after Surah al-Ma'idah was revealed?
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 11094