Wudhu by Immersion (Wudhu Irtimasi)

267. To perform Wudhu by immersion, one should dip one's face and right hand into water, with the intention of performing Wudhu, and with the right hand one should wash his left hand, with the intention of performing Wudhu. And then perform the wiping of head and feet.

268. Even while performing Wudhu by immersion, one should wash one's face and hand downwards from above. Hence, he should dip his face in water from the forehead and his hands from elbows.