Sunan Abi Dawud, 134

Narrated AbuUmamah: AbuUmamah mentioned how the Messenger of Allah (ﷺ) performed ablution, saying that he used to wipe the corners of his eyes, and he said that the ears are treated as part of the head. Sulaiman b. Harb said: the wording "the ears are treated as part of the head" were uttered by Abu Umamah. Hammad said: I do not know whether the phrase "the ears are treated as part of the head" was he statement of the Prophet (ﷺ) or of Abu Umamah

Rapporté par Abu Umamah : Abu Umamah a expliqué comment le Messager d’Allah ﷺ faisait ses ablutions, en disant qu’il essuyait les coins de ses yeux et qu’il disait que les oreilles font partie de la tête. Sulaiman b. Harb a précisé que l’expression « les oreilles font partie de la tête » a été dite par Abu Umamah. Hammad a dit : Je ne sais pas si cette phrase vient du Prophète ﷺ ou de Abu Umamah