Someone who does not find water is to do tayammum as Allah said, “So betake to wholesome earth” (4:43). “Earth” (sa’eed) means the elevated place; and “wholesome” (tayyib) means that from which the water descends. So, when the man wants to do tayammum, he strikes his hands upon the ground one time, then he shakes them off and wipes his face with them, then he strikes his left hand upon the ground and wipes his right hand with it from the elbow to the ends of the fingers, then he strikes his right hand upon the ground and wipes his left hand with it from the elbow to the tips of the fingers. It has been narrated that the man wipes his forehead and his eyebrows, and wipes upon the back of his hands, and [this is how] our elders have performed it.