Yes, they are included; as His Glory says: (AND YOUR HANDS TO THE ELBOWS) Al-Ma'idah 6, so the elbows are included in the washing; because the limit is of two types: a limit of affirmation and a limit of negation. If the wording encompasses the place of the limit had it not been mentioned: the limit would be a limit of negation for what is beyond it, and if it does not encompass the place of the limit: the limit would be for extending the mentioned ruling before it: like the night in the chapter of fasting (THEN COMPLETE THE FAST UNTIL NIGHT) Al-Baqarah: 187, and the mentioned limit in the hands is a limit of negation; because the name of the hand linguistically includes from the fingertips to the armpit, so mentioning the limit negates what is beyond the elbow, thus the elbow is included, and what is beyond it is negated. It is reported that the Prophet (peace be upon him) poured water over his elbows. And because the elbow is a compound member of the forearm and the upper arm, washing the forearm is obligatory, and washing the upper arm is not obligatory, and it is not possible to distinguish between them, so it is necessary to wash all of it as a precaution. See: Al-Bada'i 1: 4, Sharh Al-Wiqayah 1: 74, Al-Binayah 1: 109, Umdat Al-Ra'ayah 1: 55, Tuhfat Al-Fuqaha, 1/9, Al-Ikhtiyar, 1/11, and Mukhtalif Al-Riwayah, pp. 280-282.