Musannaf Ibn Abi Shaybah

Hazrat Tawus says that a small amount of water, in my view, is better than tayammum.

Hazrat Ata says that a little water is dearer to me than soil.

Ibrahim says: Performing ablution with water used by an animal is more beloved to me than performing tayammum.

Hazrat Hammad was asked about performing ablution with such a small amount of water that it would not suffice for ablution, so he replied, "Soil is more beloved to me than that."

Hazrat Ata says that when there is not enough water for ablution, then perform tayammum.