Musannaf Ibn Abi Shaybah

Hazrat Ibn Sirin and Hazrat Salih Abu al-Khalil say that in tayammum, the wiping is of the face and the palms. And Hazrat Saeed bin Musayyib and Hazrat Ibn Umar (may Allah be pleased with them) say that in tayammum, the wiping is of the face and the arms.