Musannaf Ibn Abi Shayba 1:194

Abu Mu'awiyah narrated to us, from Hisham ibn 'Urwah, from his father, that he used to recite: "Wash your faces and your hands to the elbows, and wipe your heads and your feet [fa-ighsilu wujuhakum wa-aydiyakum ila al-marafiqi wa-imsahu bi-ru'usikum wa-arjulikum]." He would say: "The matter returns to washing."