I say, and with God's success: It is recommended to wipe the ears with the water taken for the head; for Ibn Abbas  reported: "That the Messenger of God  performed ablution ... then he scooped up some water and wiped his head and his ears with his index fingers, while using his thumbs to wipe the outer part of the left ear, thus wiping both its outer and inner parts," in Sahih Ibn Hibban 3: 367, and Sahih Ibn Khuzaymah 1: 77. And from Abdullah ibn Zayd , he said : "The ears are part of the head," in Sunan Ibn Majah 1: 152. Al-Kinani said in Al-Misbah 1: 65: Its chain is good, and Al-Qari said in Fath Bab Al-‘Inayah 1: 55: Its chain is authentic, and similarly from Ibn Abbas and Ibn Umar from him . The intention is to clarify the ruling without the creation; because he  was not sent to clarify the creation. Imam Badr al-Din said: The head is from the throat upwards, except that God Almighty divided the head in terms of rulings, making the function of the face to be washing, and the function of the head after the face to be wiping. It became ambiguous whether the function of the ears is to be wiped or washed, so he  clarified and said: The ears are part of the head; thus clarifying that their function is to be wiped, not washed. The manner of wiping the ears is to wipe their insides with the index fingers and their outsides with the thumbs. See: Umdat Al-Riayah 1: 64, and God knows best.