Does Ibn Taymiyyah hold the view of absolute pardon for minor impurities, or does he set conditions for that? And is it obligatory to wash away a minor impurity from the foot before or after ablution?

Scholars differ regarding what minor impurities are excused. Sheikh al-Islam is of the view that a small amount of all impurities is unconditionally excused, and the criterion for a small amount, according to him, is that which is not excessive in one's perception. As for impurity that falls on a person's foot, some scholars believe it is not necessary to remove it before ablution (wudu). Purity (wudu and tayammum) is valid before removing impurity if it is not on the private parts, or if it is on them but not originating from them. The validity of wudu before istinja (cleaning after relieving oneself) is the opinion favored by a number of verified scholars.