Musannaf Ibn Abi Shayba 1:1682

Abu Dawud al-Tayalisi narrated to us, from Hammad ibn al-Ja'd, from Qatadah, from Ibn Sirin and Salih Abu al-Khalil, that they both said: "Tayammum is for the face and the palms." And Sa'id ibn al-Musayyib and Ibn Umar said: "For the face and the forearms."