Musannaf Ibn Abi Shaybah

Hazrat Sha’bi says that in tayammum, one should strike the earth once for both the face and for both arms up to the elbows. Dawood described the method of tayammum as follows: he struck both hands on the earth once, then shook them off, then rubbed both palms together, then wiped both hands over the face, and then over both arms up to the elbows.