Narrated Abdullah ibn Umar:

AbuGhutayf al-Hudhali reported: I was in the company of Ibn Umar. When the call was made for the noon (zuhr) prayer, he performed ablution and said the prayer. When the call for the afternoon ('asr) prayer was made, he again performed ablution. Thus I asked him (about the reason of performing ablution). He replied: The Messenger of Allah ﷺ said: For a man who performs ablution in a state of purity, ten virtuous deeds will be recorded (in his favour).

AbuDawud said: This is the tradition narrated by Musaddad, and it is more perfect.

حَدَّثَنَا مُحَمَّدُ بْنُ يَحْيَى بْنِ فَارِسٍ، حَدَّثَنَا عَبْدُ اللَّهِ بْنُ يَزِيدَ الْمُقْرِئُ، ح وَحَدَّثَنَا مُسَدَّدٌ، حَدَّثَنَا عِيسَى بْنُ يُونُسَ، قَالاَ حَدَّثَنَا عَبْدُ الرَّحْمَنِ بْنُ زِيَادٍ، - قَالَ أَبُو دَاوُدَ وَأَنَا لِحَدِيثِ ابْنِ يَحْيَى، أَتْقَنُ - عَنْ غُطَيْفٍ، - وَقَالَ مُحَمَّدٌ عَنْ أَبِي غُطَيْفٍ الْهُذَلِيِّ، - قَالَ كُنْتُ عِنْدَ عَبْدِ اللَّهِ بْنِ عُمَرَ فَلَمَّا نُودِيَ بِالظُّهْرِ تَوَضَّأَ فَصَلَّى فَلَمَّا نُودِيَ بِالْعَصْرِ تَوَضَّأَ فَقُلْتُ لَهُ فَقَالَ كَانَ رَسُولُ اللَّهِ ﷺ يَقُولُ
" مَنْ تَوَضَّأَ عَلَى طُهْرٍ كَتَبَ اللَّهُ لَهُ عَشْرَ حَسَنَاتٍ " . قَالَ أَبُو دَاوُدَ وَهَذَا حَدِيثُ مُسَدَّدٍ وَهُوَ أَتَمُّ .