As for the ruling on wiping the head internally, it is taken into account that the head has leadership, which is height and elevation, and from it is the leader of the people, that is, their master, who has leadership over them. And since the highest part of the body is in the outward part of the eye, and all the body is below it, it is called a head, since the leader is above the person in rank, and he has a side above. God described Himself as superiority due to its honor. He Almighty said, “They fear their Lord who is above them.” And He said, “And He is the Omnipotent, above His servants,” so the head was the closest part of the body to the truth due to the occasion of superiority .