Ikrimah narrated that :
Ibn Abbas was asked ahout Tayammum. He said: When Allah mentioned Wudu in His Book, He said: So wash your faces and your hands (forearms) up to the elbows. And He said about Tayammum: And rub therewith your faces and hands And He said: And the male thief and the female thief; cut off their hands. So the Sunnah for cutting is the two hands. So it is only the face and the hands, meaning, Tayammum.