The prescribed ablutions consist of washing the hands and
the face in preparation for [obligatory] prayer. In the case of the medium
Obligatory Prayer, this is accompanied by the recitation of certain verses.
That ablutions have a significance beyond washing may be
seen from the fact that even should one have bathed oneself immediately before
reciting the Obligatory Prayer, it would still be necessary to perform
ablutions (Q and A 18).
- The Universal House of Justice (The ‘Notes’ section of
the Kitab-i-Aqdas)