Narrated Abu Wail:Abu Musa said to `Abdullah bin Mas`ud, "If one does not find water (for ablution) can he give up the prayer?" `Abdullah replied, "If you give the permission to perform Tayammum they will perform Tayammum even if water was available if one of them found it cold." Abu Musa said, "What about the statement of `Ammar to `Umar?" `Abdullah replied, "`Umar was not satisfied by his statement."
حَدَّثَنَا بِشْرُ بْنُ خَالِدٍ، قَالَ حَدَّثَنَا مُحَمَّدٌ ـ هُوَ غُنْدَرٌ ـ عَنْ شُعْبَةَ، عَنْ سُلَيْمَانَ، عَنْ أَبِي وَائِلٍ، قَالَ قَالَ أَبُو مُوسَى لِعَبْدِ اللَّهِ بْنِ مَسْعُودٍ إِذَا لَمْ يَجِدِ الْمَاءَ لاَ يُصَلِّي. قَالَ عَبْدُ اللَّهِ لَوْ رَخَّصْتُ لَهُمْ فِي هَذَا، كَانَ إِذَا وَجَدَ أَحَدُهُمُ الْبَرْدَ قَالَ هَكَذَا ـ يَعْنِي تَيَمَّمَ وَصَلَّى ـ قَالَ قُلْتُ فَأَيْنَ قَوْلُ عَمَّارٍ لِعُمَرَ قَالَ إِنِّي لَمْ أَرَ عُمَرَ قَنِعَ بِقَوْلِ عَمَّارٍ.
Bukhari
Rubbing hands and feet with dust (Tayammum) • Hadith 12