Alhamdulillaah was-Salaatu was-salaamu ‘alaa rasoolil-llaah,
Imam Muhammd NaaSirud-Deen Al-Albaanee rahimahul-llaah said in his treatise (Tamaamun-Nush fee Ahkaamil-Mash pages 86-88):
The scholars have also differed in the person who takes off his footwear after he made ablution and wiped on it. And there are three opinions:
1-His ablution is valid and he does not have to do anything.
2-He only has to wash his feet.
3-He must renew his ablution.
And all these statements have a group of the Salaf behind it, and their statements were collected by abdir-Razaaq in the Musannaf 1/210/809-813, Ibn Abee Shaybah 1/187-188 and Al-Bayhaqee 1/289-290. And no doubt the plausible opinion is the first one. Because it suits the ease of wiping from Allaah and because of two factors:
Firstly, it is in conformity with the action of the rightly guided ruler Alee bin Abee Taalib Allaah is pleased with him. And we have previously furnished with an authentic chain that he urinated then made ablution and wiped on his footwear then took them off and prayed.
Secondly, it is in conformity with the sound logic, for that if one wiped on his head then shaved, he does not have to renew his ablution rather his ablution is intact.
And that is the choice of Shaykhul-Islam as he said in Al-Ikhtiyaaraat 15: “and the ablution of the person who wiped on the footwear or the turban is not invalidated by removing them or by the time ending. And he does not have to wipe his head nor wash his feet. And that is the mathab of Al-Hassan Al-Basree. Just like removing the hair that is wiped according to the plausible in the mathab of Ahmad and it is the opinion of the bulk of scholars”.
[Perhaps it worth mentioning that the famous opinion in the Hanbalee mathab is removing the footwear after wiping on them invalidates the purity]
And regarding what Ibn abee Shaybah 1/187 and Al-Bayhaqee 1/289 collected, that a man from the companions of the Prophet peace is upon him was asked about the person who wipes on his footwear then sees fit to remove them, to which he replied: he should wash his feet. In this chain there is Yazeed bin Abdir-Rahmaan Ad-Daalaanee whom Al-Haafith said about: he is truthful, he makes plenty of errors and he used to make tadlees (hiding names of narrators). Then it has been narrated from Al-Mugheerah bin Shu’bah in a marfoo’ hadeeth: “wiping on socks is three days and nights for the traveler and a day and night for the non-traveler so long he does not take off” This addition of “so long he does not take off” is rejected because it has been narrated only by this weak (umar bin rudaih) and it has no supporting narrations.
Shaykh Muhammad bin Saalih Al-Uthaimeen rahimahul-llaah was asked if removing the footwear after wiping on them invalidates the ablution. He replied:
The plausible it does not, because what has been established by a legal proof can only be invalidated by a legal proof. However his wiping is invalidated. And if he put them on again and his ablution was invalidated, he must take them off and wash the feet.
Fatwas of Ibnul-Uthaimeen 11/179.
And Allaah knows best.