سنن ابن ماجه

It was narrated that 'Amr bin 'Abasah said: "The Messenger of Allah (ﷺ) said: 'When a person performs ablution and washes his hands, his sins exit through his hands. When he washes his face, his sins exit through his face. When he washes his forearms and wipes his head, his sins exit though his forearms and head. When he washes his feet, his sins exit through his feet.'"