Al-Kāfi - Volume 3 > Wiping Over the Shoes
Hadith #2

2ـ عَلِيُّ بْنُ إِبْرَاهِيمَ عَنْ أَبِيهِ عَنْ حَمَّادٍ عَنْ حَرِيزٍ عَنْ زُرَارَةَ قَالَ قُلْتُ لَهُ فِي مَسْحِ الْخُفَّيْنِ تَقِيَّةٌ فَقَالَ ثَلاَثَةٌ لاَ أَتَّقِي فِيهِنَّ أَحَداً شُرْبُ الْمُسْكِرِ وَمَسْحُ الْخُفَّيْنِ وَمُتْعَةُ الْحَجِّ قَالَ زُرَارَةُ وَلَمْ يَقُلْ الْوَاجِبُ عَلَيْكُمْ أَلاَّ تَتَّقُوا فِيهِنَّ أَحَداً.

2. Ali ibn Ibrahim has narrated from his father from Hammad from Hariz from Zurarah who has said the following: “I once asked him (the Imam), ‘Alayhi al-Salam, about wiping for Wudu’ over one’s shoes because of Taqiyyah (fear). He (the Imam) said, ‘I do not practice Taqiyyah before anyone in three things: Drinking intoxicating liquor, wiping for Wudu’ over the shoes and in Mut’ah during Hajj.’ Zurarah has said that he (the Imam) did not say, ‘It is obligatory on you to disregard Taqiyyah before anyone.’”