According to this fatwa and Islamic scholars of the Shafi‘i school, covering the awrah is not a condition for the validity of wudu. Because of this, if a person makes wudu while being completely naked, his wudu is still valid.

The scholars explain that covering the awrah is required during prayer, not during wudu. Wudu comes before prayer, so the same conditions do not apply. However, the fatwa also states that it is better and recommended to cover the awrah while performing wudu.

This Islamic ruling clearly shows the difference between the conditions of wudu and the conditions of salah, as explained by Islamic scholars.