This is subject to the same dispute mentioned in the previous question regarding whether one is to think the words in his mind or verbalize them after wiping his hands.
- According to the Taz 62:1; Admur 62:3 [See however Seder 13:17]; Michaber 62:4; and Poskim mentioned in the previous Q&A one is to think the words in his mind. However, according to the Elya Raba 62:4 which argues on the Taz one is to clean his hands and then say the blessing. So rules also Piskeiy Teshuvos 4:32; See Piskeiy Teshuvos 227:8 ↩