Each toe has as much, if not even more, polygons than the rest of the foot. I'd guess that this is too dense. As far as I'm aware of it you want to get an even polygon distribution over your whole mesh. Meaning that smaller details have less polygons and vice versa.
Remove loops from the toes. Also worth pointing out that your topology distribution doesn't need to be even, having more geo in the hands/feet/face is useful if you want to put more detail into them. In general having evenly distributed topology will help you avoid distortion problems while sculpting but it isn't…