Musannaf Ibn Abi Shayba 1:1676

Ibn ‘Ulayyah narrated to us, from Dawud, from al-Sha’bi, who said: Tayammum is one strike for the face and for the hands up to the elbows. Dawud described it to us, so he struck the ground with his hands, then he shook them off, then he wiped his palms with them, then he wiped his face and his forearms with them up to the elbows.