Musannaf Ibn Abi Shayba 1:269

Waki’ narrated to us, from Sufyan, from Mansur, from Hilal ibn Yasaf, from Abu Yahya, from Abdullah ibn Amr, who said: The Messenger of Allah (may Allah bless him and grant him peace) saw some people who had performed ablution, and their heels were glistening (dry). He said: "Woe to the heels from the Fire. Perform the ablution thoroughly."