Praise be to Allah.
If she needs these hearing aids and it is difficult for her to take them out, and the hearing aids will be damaged if the ears are wiped, then there is nothing wrong with not wiping inside the ear and only wiping the outside. Allah, may He be exalted, says (interpretation of the meaning):
{Allah does not burden any soul with more than it can bear} [al-Baqarah 2:286].
I put this question to our shaykh, ‘Abd ar-Rahman al-Barrak (may Allah preserve him) and he replied:
There is nothing wrong with her not wiping inside the ears, and she does not have to do tayammum because of not doing that. End quote.
Please see also the answers to questions no. 153601 and 115246 .
And Allah knows best.
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